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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Jurnal Abdimas ADPI Sosial Dan Humaniora
Nanik Lestari, Nanik
Politeknik Negeri Batam
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA Lestari, Nanik; Septian, Donny Rizki
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 10, No 1 (2018)
Publisher : Politeknik Negeri Bandung

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

Abstract

Abstract: The purpose of this reasearch is to give empirical evidence about the relationship between working capital management to profitability for companies and investors. This research uses purposive sampling method as sampling method. The population of this research is manufacture companies that are listed on Indonesian Stock Market from 2010 to 2014 with 230 sample in total. This research uses panel data regression significant with eviews 7.0 program. This research have independent variables which are working capital factors with variable measurements as follows: days on receivables, days on payables, days on inventories, and cash conversion cycle. Dependent variable in this research is profitability with return on assets as variable measurement and control variables in this research are firm size, sales growth, leverage, current asset ratio, and current liability ratio. This research shows that days on account receivables and cash conversion cycle are affecting return on assets variable and days on payables and day on inventory variable are not affecting return on assets variable. Keywords: Working Capital, Panel Data Regression, Profitability
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Lestari, Nanik; Lelyta, Novi
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.888 KB) | DOI: 10.34209/equ.v22i1.897

Abstract

This research aims to obtain empirical evidence on the influence of Corporate Social Responsibility impact on Corporate Financial Performance. Data used are non-financial companies in Indonesia Stock Exchange (IDX) period 2010-2015 as many as 419 samples. Corporate Financial Performance dependent variable is measured by Return on Asset (ROA) and Retunr on Invesment Capital (ROIC).The Independent variables of corporate Social Responsibility is adopted from the Global Reporting Initiative (GRI) G3.1 Guidelines with 6 indicators and 81 items. The control variables is Sales Growth. Data analysis technique used is panel data regression analysis. The results of this study are, the first Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROA. The second, Corporate Social Responsibility has positive on Corporate Financial Performance proxicated by ROIC.   
Driving factors of Deforestation in Indonesia: A case of Central Kalimantan SUSANTO, ELY; LESTARI, NANIK; HAPSARI, MAHARANI; KRISDIYATMIKO, KRISDIYATMIKO
Jurnal Studi Pemerintahan Vol 9, No 4 (2018): November 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.113 KB) | DOI: 10.18196/jgp.9490

Abstract

As one of countries which has the large tropical forests in the world and the largest in ASEAN, Indonesia has been facing serious deforestation problems. Eventhough some scholars have found causes of  the deforestation and have tried to give solutions, however, identifications of deforestation causes are still worth studying as the deforestation still becomes an important issue in Indonesia. This study tries to extend and explore the causes of deforestation in Central Kalimantan, one of Provinces in Indonesia which has been facing the highest deforestation problem caused by many factors. This study applied a qualitative approach. Data were collected by using interview and focus group discussions. It involved about 27 informants representing 14 organizations including goverment officers and non-governmental organization leaders such as WALHI,AMAN, Save Our Borneo, Yayasan Bentang Borneo, Ampuh, TUK Jakarta, Greenpeace, SIEJ, SPKS, Sawit Watch, Forest Watch Indonesia, Mongabay, Institute Dayakologi, LINK-AR Borneo, WWF and Academia as informants. The study found that as a socio political construct, deforestation in Indonesia emerges at the intersection between the biophysical changes of the politically defined forest and the political economic struggles around access and control over forestland resources by domestic and international actors. Hardly is a given issue, the term deforestation itself is still subject to debate as state definition of deforestation is continuously being challenged by the definition developed by civil society members. Deforestation, in many of its aspects, is also associated with governance failure and complex political economic settings that shape its emergence. 
Implementasi Prosedur Penerbitan Buku Ajar Dan Modul Praktikum Di Polibatam Press Lestari, Nanik; Mayasari, Mega; Santiputri, Metta; Brajawidagda, Uuf
ADI WIDYA : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2019): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.782 KB) | DOI: 10.33061/awpm.v3i2.3359

Abstract

Polibatam press bergerak dalam bidang usaha penerbitan buku ajar dan modul praktikum yang merupakan hasil karya dari civitas akademik Politeknik Negeri Batam. Sejak berdirinya Polibatam Press belum memiliki prosedur yang baku mengenai penerbitan buku ajar dan modul praktikum. Pembahasan mengenai prosedur ini untuk mengetahui bagaimana proses implementasi penerbitan buku ajar dan modul praktikum di Polibatam Press. Metode yang digunakan berupa analisis diskriptif, penulis mengumpulkan data yang diperoleh dari perusahaan berupa dokumen dan keterangan yang diberikan perusahaan mengenai prosedur penerbitan buku ajar dan modul praktikum, selanjutnya penulis akan menguraikan secara rinci proses penerbitan buku ajar dan modul praktikum. Hasil analisis menyimpulkan bahwa prosedur penerbitan buku ajar dan modul praktikum di Polibatam Press terdiri dari kegiatan yaitu sales order dari penulis, administrasi (Down Payment/DP), penyerahan naskah, design sampul atau re-layout, proofreading penulis, proses revisi setelah proofreading dari penulis (bila ada yg di revisi), proses proofreading akhir penulis (apabila sudah bebas koreksi, lanjut ke-), pengajuan ISBN, pendaftaran Perpusnas RI, proses cetak dummy buku dan proses cetak massal, serta penyelesaian administrasi.
Determinan Biaya Modal: Studi Pada Perusahaan Non-Keuangan Nanik Lestari; H. Hidayatullah
Esensi: Jurnal Bisnis dan Manajemen Vol 8, No 2 (2018)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v8i2.7597

Abstract

The cost of equity capital represents the number of expenses that must incur or must be paid to obtain capital either from debt, stock preference, ordinary shares, or retained earnings to finance corporate investment. This study aimed to examine the effect of voluntary disclosure, leverage and the market value of equity on the cost of equity capital. Samples in this research were 314 companies in the non-financial sector and were selected using purposive sampling method. The measurement used for the independent variables are voluntary disclosure, leverage, and market value of equity and dependent variable used cost of equity. Measures for control variable in this research is firm size. The results showed that only voluntary disclosure variables that significantly affect the value of equity capital, while the other two variables are not significant.DOI: 10.15408/ess.v8i2.7597 
PENGARUH TAX PLANNING TERHADAP NILAI PERUSAHAAN Nanik Lestari
Akuntabilitas Vol 7, No 1 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v7i1.2647

Abstract

The purpose of this research is to analyze the impact of tax planning on firm.Tax planning is the first step in tax management which at this stage of collection and researchon tax laws, with a view can be selected kinds of austerity measures taxes that will be done.The research was conducted for non banking and financial firms in Indonesia Stock Exchangefrom 2010 to 2011. The results of this study are: Firstly, we found evidence of positiverelationship between tax planning and firm value. With improvements in the company in taxplanning activities will further enhance the company's value. Finally, the results of thesensitivity test with the main model and the full sample suggested that tax planning had arobust positive effect in increasing firm valueDOI: 10.15408/akt.v7i1.2647
PEMBERDAYAAN KEMANDIRIAN EKONOMI MELALUI PRODUK INTELEKTUAL KAMPUS POLIBATAM PRESS DI POLITEKNIK NEGERI BATAM Nanik Lestari; Mega Mayasari; Metta Santiputri; Uuf Brajawidagda
MINDA BAHARU Vol 3, No 2 (2019): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.971 KB) | DOI: 10.33373/jmb.v3i2.2045

Abstract

Tahun 2000 perguruan tinggi di Batam mulai tumbuh. Sejak itu juga berbagai gagasan dan karya ilmiah dihasilkan oleh berbagai perguruan tinggi di Batam. Penyebarluasan gagasan dan karya ilmiah tersebut membutuhkan dukungan penerbit buku yang handal. Polibatam Press adalah entitas Politeknik Negeri Batam di bidang penerbitan. Berbagai strategi digunakan untuk memajukan Polibatam Press antara lain perekrutan sumber daya manusia dari mahasiswa aktif, penyusunan Standar Operasional Prosedur (SOP) untuk pelayanan konsumen, produksi dan quality control, dan sebagainya. Pada tahun 2019, Polibatam Press telah menghasilkan 10 (sepuluh) buku ber-ISBN dan berbagai produk lain seperti seminar kit. Dengan adanya Polibatam Press ini, juga diperoleh tambahan pendapatan  dan tersediaan bahan ajar dan modul praktikum untuk Politeknik Negeri Batam.
REINFORCEMENT OF THE FINANCIAL LITERACY FOR THE FINANCIAL SUSTAINABILITY OF MSME THROUGH THE STRATEGIC FUNDING BASED ON FINTECH Alfonsa Dian Sumarna; Nanik Lestari; Doni Putra Utama; Mega Mayasari; Muhammad Ramadhan Slamet; Wika Arsanti Putri; Vina Kholisa Dinuka; Diah Amalia
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3472

Abstract

Masalah literasi keuangan adalah kebutuhan pokok bagi setiap individu, terutama bagi orang yang akan memulai bisnis sendiri supaya dapat menghindari masalah keuangan di masa depan. Wawasan pendanaan dapat ditingkatkan salah satunya dengan mengikuti sosialisasi dan pelatihan. Webinar Pengabdian Kepada Masyarakat ini dilaksanakan untuk menjawab kebutuhan masyarakat terkait wawasan pendanaan. Kegiatan ini bertujuan memberikan sosialisasi literasi keuangan untuk meningkatkan wawasan dan pengetahuan strategi pendanaan bagi masyarakat umum, mahasiswa, UMKM terutama usaha rintisan. Metode pengabdian dilaksanakan melalui tiga tahapan kegiatan yaitu persiapan, pelaksanaan, dan evaluasi. Pelaksanaan kegiatan inti berupa webinar dilaksanakan secara daring melalui platform zoom. Hasil dari kegiatan pengabdian ini peserta mengetahui wawasan pendanaan usaha dalam mempertahankan keberlangsungan bisnisnya tidak hanya dari pendanaan internal saja melainkan juga dari eksternal. Strategi pendanaan berbasis fintech yang dapat dimanfaatkan oleh UMKM baik yang sudah berdiri maupun yang startup adalah P2L (peer-to-peer lending) dan crowdfunding. Platform untuk kedua jenis pendanaan berbasis fintech ini telah diatur oleh OJK (Otoritas Jasa Keuangan) dan dilindungi secara legal dengan ketentuan berlaku sehingga aman untuk pelaku UMKM. Selain persyaratan administratif, ada hal penting lain yang harus diketahui oleh calon kreditur yaitu mengenai lembaga debitur yang terdaftar dan berizin di OJK. 
PERKEMBANGAN PRODUK INTELEKTUAL KAMPUS POLIBATAM PRESS GUNA MENDUKUNG KEMANDIRIAN EKONOMI SERTA BUDAYA KEWIRAUSAHAAN DI POLITEKNIK NEGERI Nanik Lestari; Mega Mayasari; Metta Santiputri; Uuf Brajawidagda
JCES (Journal of Character Education Society) Vol 4, No 4 (2021): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v4i4.5998

Abstract

Abstrak: Sejak tahun 2000 perguruan tinggi di Batam mulai tumbuh. Sejak itu juga berbagai gagasan dan karya ilmiah dihasilkan oleh berbagai perguruan tinggi di Batam. Penyebarluasan gagasan dan karya ilmiah tersebut membutuhkan dukungan penerbit buku yang handal. Polibatam Press adalah entitas Politeknik Negeri Batam di bidang penerbitan. Berbagai strategi digunakan untuk memajukan Polibatam Press antara lain perekrutan sumber daya manusia dari mahasiswa aktif, penyusunan Standar Operasional Prosedur (SOP) untuk pelayanan konsumen, produksi dan quality control, pemanfaatan marketplace sebagai sarana pemasaran, serta pembangunan sistem informasi guna otomasi proses penerbitan buku. Sampai dengan tahun 2021, Polibatam Press telah menghasilkan lebih dari 50 judul buku ber-ISBN dan berbagai jenis produk lain. Selain itu, dihasilkan pula berbagai produk HKI, merek dagang dan beberapa artikel tulisan pada seminar dan jurnal. Untuk Politeknik Negeri Batam sendiri, dengan adanya Polibatam Press ini, didapatkan juga tambahan pendapatan.Abstract: Since the year 2000 higher educations in Batam has start growing. Since then, ideas and academic writings have been produced by those higher education institutions. The dissemination of ideas and academic writings require a reliable publisher. Polibatam Press is Politeknik Negeri Batam’s entity in publishing. Different strategies have been implemented to improve Polibatam Press, such as human resource recruitment from active students of Politeknik Negeri Batam, establishment of Standard Operational Procedures (SOP) for production and quality control, marketing through variety of marketplaces, and the development of an information system to support publishing process automation. Until 2021, Polibatam Press has published more than 50 books with ISBN and other products. Moreover, Polibatam Press also produces several Intellectual Property Rights (IPR), trademark, and several seminar and journal papers. For Politeknik Negeri Batam itself, Polibatam Press is able to gain additional revenue.
POLIBATAM PRESS DI TENGAH PANDEMIC COVID-19 DALAM RANGKA MENDUKUNG KEMANDIRIAN EKONOMI DAN BUDAYA KEWIRAUSAHAAN Nanik Lestari; Mega Mayasari; Metta Santiputri; Uuf Brajawidagda
JCES (Journal of Character Education Society) Vol 3, No 3 (2020): October
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v3i3.2823

Abstract

Abstrak: Tujuan jangka pendek dari kegiatan PPUPIK Polibatam Press ini yaitu untuk memenuhi kebutuhan konsumen internal Politeknik Negeri Batam berupa ketersediaan buku ajar dan modul praktikum. Sedangkan tujuan jangka panjangnya adalah menghasilkan berbagai produk, tidak hanya berupa buku ajar maupun modul praktikum saja, namun juga akan menyediakan berbagai jasa cetak lainnya. Metode pelakasanaan kegiatan ini seperti perusahaan penerbit buku pada umumnya. Beberapa faktor kendala atau penghambat yang dialami terutama terkait dengan adanya pandemi Covid-19 sehingga menurunkan daya beli dan menurunkan produktivitas dari para penulis. Untuk menunjang pemasaran selama masa pandemi tersebut, selain melalui media sosial seperti tahun pertama, Polibatam Press telah melakukan pemasaran melalui marketplace Tokopedia, Bukalapak, blibli, Lazada dan Google Play Book. Namun demikian, terdapat pula faktor pendukung yang dapat dimanfaatkan, antara lain dengan munculnya produk baru berupa e-book sebanyak 20 judul dan diminati dalam masa pandemi ini. Dalam pelaksanaan kegiatan PPUPIK selanjutnya, perlu dilaksanakan langkah-langkah strategis yang telah direncanakan terutama untuk menghadapi keadaan new normal dalam masa pandemi Covid-19 sehingga produksi e-book serta pemanfaatan marketplace perlu terus dikembangkan, selain terus melakukan sosialisasi diantaranya melalui webinar yang dilaksanakan oleh Politeknik Negeri Batam sehingga dapat mencapai civitas akademika di luar Polibatam.Abstract: The short-term objective of the PPUPIK Polibatam Press program is to fulfill the demands of textbooks and practicum modules from internal consumers at Politeknik Negeri Batam. Furthermore, the long-term goal is to produce a variety of products, not only in the form of textbooks and practicum modules, but also to provide various other printing services. The method of implementing this activity is like a book publishing entity in general. Some of the constraints or obstacles experienced were mainly related to the Covid-19 pandemic, which reduced purchasing power and decreased the productivity of the writers. To support marketing during the pandemic, in addition to social media such as the first year, Polibatam Press also operate marketing through digital marketplaces, namely Tokopedia, Bukalapak, Blibli, Lazada and Google Play Book. However, there are also supporting factors that can be utilized, including the emergence of a new product in the form of e-book as many as 20 titles, which is in good demand during this pandemic. In the next implementation of PPUPIK program, it is necessary to perform strategic steps that have been planned, especially to adapt with the new normal situation during the Covid-19 pandemic, therefore e-book production and marketplace marketing need to be continuously developed. In addition, socialization through webinars held by Politeknik Negeri Batam is also continued, so that Polibatam Press can reach the academic community outside Polibatam.
Co-Authors Alfonsa Dian Sumarna Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato H. Hidayatullah HAPSARI, MAHARANI Jessica Gabrella Kuhon Kartika Wichita Aprilyani Haryaman KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Mayasari, Mega Metta Santiputri Muhammad Ikhlash Muhammad Ramadhan Slamet Oktaviani Oktiviani Rachmawati, Nurul Aisyah Riri Zelmiyanti Rosi Candra Sapitri Sabirin Matsjeh Selvy Agita Ningrum Septian, Donny Rizki Sinarti, Sinarti Umi Rahayu Uuf Brajawidagda Vina Kholisa Dinuka Wika Arsanti Putri Windya Roshinta