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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Adimas : Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI BERNAS: Jurnal Pengabdian Kepada Masyarakat
Dewi Maryam
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

Abstract

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia.  While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..
PEMASARAN MELALUI APLIKASI ETSY PADA UMKM HANDYCRAFT Rika Rahayu; Mar'atus Zahro; Dewi Maryam
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.536 KB) | DOI: 10.31949/jb.v3i2.2255

Abstract

The COVID-19 pandemic has been running for almost 2 years, so it is a demand for all elements of society to be able to survive in the midst of the current pandemic. Many service and goods business sectors have been affected. Selling goods through the etsy application is relatively easy when compared to other applications selling products with export potential. However, sellers need very interesting work and routines related to documentation and providing customer service for the products to be sold. Problems that occur with MSMEs in Indonesia include the decline in the creativity of handicraft MSMEs during the Covid-19 pandemic, lack of knowledge regarding online marketing platforms, and lack of knowledge regarding export potential. Based on these problems, this service activity is to provide assistance and training with interview and FGD methods through Google meet by explaining the introduction of the ETSY application and designing goods that have a selling value. The implementation method uses three stages, namely problem identification, training and assistance, monitoring and evaluation. Based on community service activities carried out in Bubutan District, which were attended by MSME actors in the District, it can be concluded that several MSME actors in Bubutan District began to include hand-made goods to be marketed through the ETSY application, as well as several MSME actors in Bubutan District. The Bubutan sub-district has income from more than one type of business for entrepreneurship during the pandemic.
Agency Cost as An Intervening Variable in the Impact of Capital Structure and Company Size on Company Performance Dewi Maryam; Yesa Cahayaning Ramadhani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2097

Abstract

This research was aimed to examine agency cost as an intervening model between capital structure and company size towards the company's performance. Data was collected through non participatory observation method using criteria on issuing consecutive financial statements within the research period. Having the complete financial data that was consistently needed during the research period. The company was not listed during the research period. In this study, the data analysis was conducted using quantitative data analysis with compared ratios and path analysis. The analysis was used due to its possibility of inter-variable relationships in a linear model. The research hypotheses were the effect of capital structure on the company performance, the company size on the company performance, the capital structure of agency cost, the company size on agency cost, and the agency cost on the company performance. As the results, there were direct impact of capital structure, company size, and agency cost on the company's performance. In contrast, there was an indirect impact of capital structure, the size of the company on the company's performance through agency cost as the intervening variable..
STRATEGI ONLINE MARKETING BERSAMA GRAB DAN GO-BIZZ BAGI UMKM DI SURABAYA Rika Rahayu; Maratus Zahro; Dewi Maryam
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1608-1615

Abstract

The government has made maximum efforts and is fully committed to overcoming poverty and prospering the people through entrepreneurship development programs through training activities. The main reason why independent business training needs to be done is because Micro, Small and Medium Enterprises (MSMEs) have the potential to stabilize the economy through online marketing strategies. Training and facilitation of independent business incubation facilitation activities are carried out to increase the empowerment of MSMEs in order to increase their business or motivate them to continue their business. MSMEs in Bubutan District started to improve MSME performance with the MSME implementation method in Bubutan District, Surabaya City. The material given to MSMEs consisted of: Joint Marketing of Grab and Gojek for MSMEs in Bubutan District. The last stage of this training is monitoring and evaluation with representative results, namely, MSMEs through the Go-bizz application by emphasizing the quality of packaging and product label design, as well as culinary business ethics have implemented online marketing by registering at GRABFOOD and Go-bizz for MSME handicrafts has have unique and innovative packaging as well as food and beverage.
OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

Abstract

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia.  While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..
Agency Cost as An Intervening Variable in the Impact of Capital Structure and Company Size on Company Performance Dewi Maryam; Yesa Cahayaning Ramadhani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2097

Abstract

This research was aimed to examine agency cost as an intervening model between capital structure and company size towards the company's performance. Data was collected through non participatory observation method using criteria on issuing consecutive financial statements within the research period. Having the complete financial data that was consistently needed during the research period. The company was not listed during the research period. In this study, the data analysis was conducted using quantitative data analysis with compared ratios and path analysis. The analysis was used due to its possibility of inter-variable relationships in a linear model. The research hypotheses were the effect of capital structure on the company performance, the company size on the company performance, the capital structure of agency cost, the company size on agency cost, and the agency cost on the company performance. As the results, there were direct impact of capital structure, company size, and agency cost on the company's performance. In contrast, there was an indirect impact of capital structure, the size of the company on the company's performance through agency cost as the intervening variable..
PENERAPAN PLATFORM DIGITAL MARKETING SHOPEE BAGI UMKM KOTA SURABAYA Wahidahwati Wahidahwati; Rika Rahayu; Mar’atus Zahro; Dewi Maryam; Ardilla Ayu Kirana
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v7i2.6684

Abstract

New Normal saat ini memaksa Usaha Mikro, Kecil dan Menengah (UMKM) untuk menjual dan memasarkan produknya secara online agar bisa tetap bertahan. Ada banyak UMKM di Kecamatan Asemrowo dengan berbagai produk UMKM, namun pada saat pandemi Covid-19 mengalami penurunan penjualan bahkan mati. Untuk itu tujuan dari program pengabdian ini adalah untuk memberikan pelatihan dan pendampingan UMKM di Kecamatan Asemrowo melalui strategi digital marketing dengan platform shopee. Keuntungan dari strategi digital marketing, mulai dari meningkatkan brand awareness hingga kenaikan omset penjualan secara online. Mitra usaha yakni para pelaku UMKM yang terdiri dari pengusaha makanan yang terus berinovasi dalam memasarkan produk secara digital (Shopee). Kegiatan implementasi digital marketing dilakukan melalui tahapan survei mitra, pelatihan dan pendampingan, pembuatan media sosial bagi UMKM Kecamatan Asemrowo, dan evaluasi atas implementasi virtual marketing untuk memperluas cakupan penjualan dan keberlangsungan usaha di tengah tantangan persaingan dan lesunya perekonomian saat ini.
Co-Authors Kirana, Ardilla Ayu Mar'atus Zahro Maratus Zahro Mar’atus Zahro Rika Rahayu Wahidahwati Wahidahwati Yesa Cahayaning Ramadhani