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PEMANFAATAN LIMBAH PLASTIK MENJADI KERAJINAN TANGAN BAGI IBU-IBU PKK DESA MEJASEM BARAT, KECAMATAN KERAMAT, KABUPATEN TEGAL Mohammad Arridho Nur Amin Amin; Dewi Indriasih; Yuni Utami
Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 1 (2022): Februari - Juli 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v2i1.580

Tegal Regency is one of the regencies in Central Java Province which is located in the northwest. One of the sub-districts in Tegal Regency is Kramat District, in that district many residents only depend on their husbands for their needs, so PKK women take the initiative to make craft training from plastic waste, as well as realize the PKK basic program in preserving the environment, especially plastic waste. The method used in this community service activity is group-based as a medium of learning and mentoring, planning and monitoring. The number of participants who took part in this devotional activity was 15 people consisting of PKK women in West Mejasem Village. The result of this service is that the PKK women in West Mejasem Village have the knowledge and ability to develop skills in making decorative flowers from plastic waste, the decorations made are in the form of flowers which can later be sold and have more value when compared to plastic waste which is directly sold, It is hoped that with this training, the residents of West Jasem Village can have skills and become one of the other sources of income to increase their income.

Independensi Intelectual Capital pada Value creation asset dan modal Yuni Utami; Adilah Permananingrum; Ira Maya Hapsari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.665

This study aims to determine the Value Added of Intellectual Capital (Capital Coefficient (CC), Human Capital (HC), Structural Capital (SC) to see the impact on profitability on assets and equity in the Indonesian capital market. The sample taken is stocks that enter in the LQ45 index sector for the 2018–2020 period. The research is quantitative with a descriptive approach, purposive sampling technique and the Eviews 10 analysis tool. The results of the study prove that the Value Added Capital Coefficient (CC) has an effect on Value Creation Assets, while Human Capital (HC) and Structural Capital (SC) has no effect, while from a profitability perspective, the value added capital coefficient (CC) also affects Value Creation Equity, while Human Capital (HC), Structural Capital (SC) does not. effect on Value Creation Equity. These results prove that for companies, which has a high market capitalization and trading volume is influenced by the Value Added Capital Coefficient (CC), while in terms of Human Capital (HC), Structural Capital (SC) has no effect when viewed from the company's Intellectual Capital. The research contribution is that the value added from intellectual capital will lead to value creation both in terms of assets through Return on assets and capital through Return on Equity which is an important element for the company's financial sustainability.

Analisis Pembentukan Portofolio Optimal dengan Metode Stochastic Dominance dan Single Index Model Pada Saham Industri Real Estate and Property diBursa Efek Indonesia Eftika Riya Ningrum; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.82

This study aims to see whether there is a difference between the stochastic dominance method and the single index method in forming an optimal portfolio. And see which method is more optimal. The sample used in the study was a real estate and property company listed on the IDX period (2013 -2017) using purposive sampling and analysis sampling techniques using the average difference test. After being tested with each method both modelstochastic and single index model, the results showed that there were differences in returns from the formation of an optimal portfolio with the test results which obtained the results of 0.048 under a significant level of 0.05. And the results of the portfolio return calculation formed by the stochastic method smaller 0.0079 than the portfolio return formed by the single index method of 0.0173 which means that the single index method is more optimal than the stochastic method.

Pengaruh Profitabilitas, Struktur Modal, dan Good Corporate Governance terhadap Nilai Perusahaan Jasa Sektor Properti, Real Estate dan Konstruksi Bangunan Sub Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015 Elza Aldilla Anastasia; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (901.637 KB)

Effect of Profitability, Capital Structure, and Good corporate governance on the Value of Service Companies in the Property, Real Estate and Building Construction of Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 20112015. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal 2017. The purpose of this study was to determine the effect of profitability, capit al structure and good corporate governance on the value of service companies in the property, real estate and building construction sectors property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The hypothesis in this study is that it is assumed that profitability, capital structure and good corporate governance have an effect on the value of service companies in the property, real estate and building construction sectors, property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression, simultaneous test, partial test, and coefficient of determinati on analysis. From the results of the t-test calculation, the value of tcount is 3.663> t table of 1.98 with a significance value of 0.000 <0.05, meaning that there is a positive and significant effect on profitability on firm value. From the results of the t-test calculation, the value of tcount is 0.035 <ttable of 1.98 with a significance value of 0.972> 0.05, which means there is a positive and insignificant effect of the capital structure on firm value. From the results of the t-test calculation, the value of tcount is 1.829 <ttable of 1.98 with a significance value of 0.071> 0.05, which means there is a positive and insignificant effect of good corporate governance on firm value. Based on the results of the F test obtained Fcount of 5.573> Ftable of 2.68 with a significance value of 0.001 <0.05 means that there is a positive and significant effect of profitability, capital structure and good corporate governance on firm value.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Sub Sektor Transportasi dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Pemoderasi Tahun 2011-2016 Amara Amalia; Gunistiyo; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 2 (2017): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2754.305 KB)

The Influence of Financial Performance on Corporate Value of Sub Sector of Transportation With Disclosure of Corporate Social Responsibility as Moderator of Year 2011-2016. He purpose of this research is 1) to analyze the influence of financial performance to company value, 2) to analyze the influence of financial performance to corporate value which moderated by corporate social responsibility. Hypothesis in this research is 1) there is influence of financial performance to company value, 2) corporate social responsibility able to moderate influence of financial performance to company value. In this research used quantitative research type with descriptive approach. Data collection method used in this research is documentation method. Data analysis techniques used are classical assumption testing, simple regression analysis and moderated regression analysis (MRA). From the results of simple regression sigifikansi test, the results of this study indicate that the financial performance variables significantly influence the value of transportation service sub-sector companies listed on the Indonesia Stock Exchange 2011-2016 at the level of 5%, evidenced from the simple regression significance of 0.000 <0, 05. From the result of the test of sigifikansi moderated regression analysis (MRA), the result of this research indicates that corporate social responsibility is not able to moderate the influence of financial performance to the value of transportation service sub-sector listed in Indonesia Stock Exchange 2011-2016 at level 5% of the significance value of moderated regression analysis of 0.356> 0.05. From the analysis results can be seen the value of coefficient of determination of 0.301 which means the variability of corporate value that can bexplained by the financial performance is 30.1%. This means that 30.1% of corporate value is influenced by financial performance variable while the rest 69.9% by other factors that can not be explained.

Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Profitabilitas pada Perusahaan Perbankan Mohammad Arridho Nur Amin; Yuni Utami; Wendi Yonspia Aji
Jurnal Audit dan Perpajakan (JAP) Vol. 1 No. 2 (2021): Article Research Volume 1 Issue 2, Desember 2021
Publisher : Information Technology and Science (ITScience)

Pada masa sekarang ini, perbankan sangatlah memiliki pengaruh dalam perekonomian, tujuan dari penelitian ini yaitu untuk mengetahui pengaruh struktur modal terhadap profitabilitas, mengetahui pengaruh ukuran perusahaan terhadap profitabilitas, untuk mengetahu pengaruh likuiditas terhadap profitabilitas, dan mengetahui pengaruh struktur modal, ukuran perusahaan, dan likuiditas secara bersama-sama terhadap profitabilitas. Penelitian ini menggunakan metode kuantitatif serta dalam teknik pengumpulan datanya digunakan teknik dokumentasi yaitu data sekunder yang berupa laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2021, yang berjumlah 49 perusahaan perbankan. Sampel dalam penelitian ini berjumlah 13 perusahaan perbankan yang dipilih berdasarkan purposive sampling. Hasil analisis dari penelitian ini yaitu pada struktur modal tidak berpengaruh terhadap profitabilitas, variabel ukuran perusahaan berpengaruh terhadap profitabilitas, pada likuiditas berpengaruh terhadap profitabilitas, serta pada struktur modal, ukuran perusahaan, dan likuididas secara bersama-sama berpengaruh terhadap profitabilitas.

Analisis Perbedaan Akuisisi terhadap Return Saham dan Volume Perdagangan Agus Santoso; Yuni Utami
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 1 No. 1 (2020): December
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

Akuisisi adalah salah satu strategi yang dilakukan oleh perusahaan-perusahaan. Langkah akuisisi diambil agar sebuah kelompok usaha mampu menguasai pasaran di suatu daerah atau negara. Akuisisi biasanya terjadi pada perusahaan induk terhadap anak perusahaannya. Perkembangan informasi yang tersedia dipasar modal memiliki peranan yang penting untuk memengaruhi segala macam bentuk transaksi perdagangan di pasar modal. Hal ini disebabkan karena para pelaku di pasar modal akan melakukan analisis lebih lanjut terhadap setiap pengumuman atau informasi yang masuk ke pasar modal tersebut. Perhatian pada kesamaan antara reaksi harga dan volume atas informasi yang dipublikasikan cenderung menyebabkan harga dan volume dianggap sebagai ukuran subtitusi terhadap reaksi pasar. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Sedangkan metode analisis data yang digunakan adalah statistik deskriptif, uji normalitas, dan uji beda. Hasil penelitian ini adalah 1) berdasarkan hasil analisis uji beda dua rata-rata dengan menggunakan SPSS diperoleh nilai signifikansi sebesar 0,761 > 0,05. 2) berdasarkan hasil analisis uji beda dua rata-rata dengan menggunakan SPSS diperoleh nilai signifikansi sebesar 0,600 > 0,05. Kesimpulan penelitian ini adalah 1) tidak ada perbedaan return saham sebelum dan sesudah peristiwa akuisisi pada perusahaan multinational company yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. 2) tidak ada perbedaan volume perdagangan saham sebelum dan sesudah peristiwa akuisisi pada perusahaan multinational company yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019.

Dampak Ex-Dividen Date terhadap Abnormal Return dan Volume Perdagangan Saham pada PeruSahaan LQ-45 yang Terdaftar di BurSa Efek Indonesia Periode 2015-2019 Metty Singgar Sari; Yuni Utami
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 2 No. 1 (2021): December
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

This research is a quantitative study with primary data derived from questionnaires. A population of 45 companies, with the sampling technique using purposive sampling technique in order to obtain a sample of 12 companies. The analysis used the Wilcoxon signed Rank Test analysis if the data were not normally distributed and Paired sample T-Test analysis if the data were normally distributed. The results showed that there was a significant difference in abnormal returns between before and after the ex-dividend date, as evidenced by the results obtained by Asymp. sig. (2-tailed) has a value of 0.000 < 0.05, it is concluded that there is an impact of ex-dividend data on abnormal returns for LQ-45 Companies on the Indonesia stock Exchange for the 2015-2019 period. There is a significant difference in stock trading volume between before and after the ex-dividend date, as evidenced by the research results obtained by Asymp. sig. (2-tailed) is worth 0.027 < 0.05, it is concluded that there is an impact of ex-dividend data on the volume of stock trading at LQ-45 Company on the Indonesia stock Exchange for the period 2015-2019. The suggestion of this research is that companies in implementing dividend policy should be based on consideration of the interests of share ownership and also the interests of the company. Dividend policies are important because payments increase the prosperity of shareholders. The behavior of individual investors in making financial decisions is not only influenced by considerations of rationality and objective data. However, it also needs to be influenced by rational actions such as emotions, certain psychological habits and the mood of individual investors to reduce market reactions to the existence of dividend policy.

Analisis Determinan Struktur Modal pada Bank Perkreditan Rakyat Se-Eks Karisidenan Pekalongan Tahun 2017-2020 Yuni Utami; Lusy Fina Berliana
Konsentrasi: Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2022): June
Publisher : Major Management, Faculty of Economics and Business, Universitas Pancasakti Tegal

This study attempts to analyze and get the proof empirical influence liquidity, the structure of assets, tax and profitability to capital structure in public credit bank ex pekalongan residency in 2017-2020. This research was conducted at were all public credit bank ex pekalongan residency registered in authority financial services in 2017-2020. The sampling technique was carried out by purposive sampling method. The data analysis technique used is a descriptive technique with a quantitative approach using descriptive statistical tests, classic assumption tests, multiple linear regression analysis, t statistical tests, statistical tests f and coefficient of determination. This research result indicates that liquidity and profitability is the negative to structure capital in public credit bank ex pekalongan residency in 2017-2020. While structure of assets and tax will not affect the capital in public credit bank ex pekalongan residency in 2017-2020.

OPTIMALISASI DIGITAL FINANCE UNTUK MENINGKATKAN KINERJA UMKM KLUBANOSTIC DI KABUPATEN BREBES Yuni Utami; Adila Permananingrum; Agus Prasetyono; Salsabila Listia Andela; Nur Awallia Oktaviani
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1332-1339

Perkembangan teknologi yang cepat di Indonesia telah mengubah cara hidup dalam banyak aspek, termasuk sektor keuangan. Teknologi keuangan (fintech) adalah salah satu perkembangan teknologi yang berpotensi meningkatkan produktivitas dan efisiensi usaha mikro, kecil, dan menengah (UMKM). UMKM memainkan peran penting dalam ekonomi Indonesia, berkontribusi pada 60,5% dari PDB dan 96,9% dari tenaga kerja nasional. Namun, UMKM menghadapi tantangan dalam mengadopsi teknologi keuangan digital karena kurangnya keterampilan digital dan pengetahuan dalam praktik akuntansi. Untuk mengatasi tantangan ini, program pelatihan tentang sistem manajemen keuangan, termasuk aplikasi perangkat lunak akuntansi, dapat dikembangkan untuk membantu UMKM mengelola keuangannya secara efektif. Klubanostic UMKM Brebes, sebuah komunitas UMKM yang menghasilkan berbagai jenis produk, menghadapi tantangan yang serupa. Dengan berlatih menggunakan aplikasi perangkat lunak akuntansi, UMKM dapat meningkatkan praktik akuntansi mereka, yang akan berkontribusi pada pertumbuhan bisnis mereka. Fintech adalah konsep dinamis yang membawa tentang pergeseran paradigma di sektor keuangan dan bisnis, dengan potensi untuk menawarkan efisiensi, pengurangan biaya, perbaikan proses, kecepatan, fleksibilitas, dan inovasi bagi UMKM.

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