Articles
<![CDATA[Business Expansion Efforts Through Empowering Business Groups With Lee Min Book ]]>
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Puji Nurhayati]]>;
<![CDATA[Hapsari Endras Ayu Novita]]>;
<![CDATA[Mutiatun Nur Fauziah]]>;
<![CDATA[Cindy Violita]]>;
<![CDATA[Anisa Ayera]]>
<![CDATA[ Community Development Journal Vol 5 No 2 (2021): Community Development Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/cdj.v5i2.2027
<![CDATA[The implementation of this Community Service is an effort to develop the Family Welfare Development Group Business in Cileng Village, Poncol District, Magetan Regency to be able to increase product competitiveness through improved business management and business legality. The main problems of partners are: 1) the production of handicrafts in the form of plastic glass lip recycling bags still using the made by order system, 2) from the financial side there is no good record, the capital used still comes from the group cash, 3) limited marketing only in the surrounding community. In line with the problems faced by these partners, efforts that can be made are assistance in business development starting from marketing, business legality and bookkeeping. The methods used by the team are socialization, training and mentoring. The results of the Community Service Program are: 1) The Group Business has a Business Permit Number which means that with this legality it will make it easier for partners to get capital, increase public confidence in the products produced, 2) There is an increase in the knowledge and skills of partners in recording daily finances simply , making it easier for partners to evaluate production activities, evaluate income and expenditure, 3) Availability of product logos and fan pages, of course this will increase the selling value of partner products and expand the target market.]]>
<![CDATA[Pemberdayaan Kelompok PKK Desa Cileng Kabupaten Magetan Melalui “Kadar Saboman” ]]>
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Aglis Andhita Hatmawan]]>;
<![CDATA[Afrisa Maya Adilla Sary]]>;
<![CDATA[Riful Nur Chanifah]]>;
<![CDATA[Mutiatun Nur Fauziah]]>
<![CDATA[ E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 3 (2021): E-DIMAS ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
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DOI: 10.26877/e-dimas.v12i3.4504
<![CDATA[Desa Cileng terletak di bagian timur Kelurahan Alas Tuwo Kecamatan Poncol Kabupaten Magetan. Sebagian besar penduduknya bermata pencaharian sebagai buruh tani, diantaranya adalah perempuan. Upah sebagai buruh tani sangat variatif, mulai dari Rp 25.000-Rp 45.000/orang/hari. Untuk satu kali masa panen (4 bulan sekali) memerlukan waktu kurang lebih 1 minggu masa kerja. Apabila dirata-rata seorang buruh tani mendapat penghasilan Rp 175.000-Rp 315.000/orang/minggu. Letak geografis Desa Cileng yang jauh dari Tempat Pembuangan Akhir (TPA) mengakibatkan penumpukkan sampah khususnya botol plastik sehingga memerlukan suatu solusi. Apabila sampah plastik ini didaur ulang dengan kreatif dan inovatif, maka akan berubah menjadi barang yang bernilai jual dan dapat menjadi alternatif income bagi warga Desa Cileng khususnya perempuan. PKK adalah wadah membina keluarga bermasyarakat baik di perkotaan maupun di pedesaan yang dapat menghasilkan sinergi untuk keluarga sejahtera yang mandiri. Salah satu upaya meningkatkan kesejahteraan keluarga diantaranya melalui pembinaan kader-kader PKK, pemberian pelatihan, peningkatan ketrampilan ibu-ibu yang diharapkan akan meningkatkan pendapatan keluarga dan akhirnya bisa meningkatkan kesejahteraan masyarakat. Maka pada pengabdian masyarakat ini kami mengambil tema pemberdayaan kelompok PKK melalui kegiatan daur ulang sampah botol minuman. Penerapan iptek pada kegiatan abdimas ini, memiliki tujuan (1) mengurangi sampah plastik khususnya botol minuman (2) menumbuhkan jiwa kewirausahan warga setempat melalui pemberdayaan kelompok PKK (3) meningkatkan pendapatan keluarga. Metode yang digunakan dalam kegiatan abdimas ini adalah (1) memberikan pelatihan pembuatan tas dari bibir gelas plastik bekas (2) pendampingan untuk memasarkan produk yang dihasilkan dengan memberikan materi cara membuat instagram bisnis dan whatsapp bisnis.]]>
<![CDATA[Effect of Capital Structure, Tax Avoidance, and Firm Size on Firm Value with Dividend Payout Ratio as Moderating ]]>
<![CDATA[Sekar Dewi Mula Wardani]]>;
<![CDATA[Anggita Langgeng Wijaya]]>;
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Anissa Ayera]]>
<![CDATA[ Journal of Business and Management Review Vol. 3 No. 1 (2022): (Issue-January) ]]>
Publisher : <![CDATA[Profesional Muda Cendekia Publishing ]]>
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DOI: 10.47153/jbmr31.3022022
<![CDATA[Infrastructure is an integrated part of national-level development and the axis of economic movement. The more intensive infrastructure development is carried out, the higher the competition between construction companies to obtain capital from investors. This study aims to analyze the effect of Capital Structure, Tax Avoidance, and Firm Size towards Firm Value with Dividend Payout Ratio as a Moderating Variable conducted on construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019 period. This research was a quantitative research where data was processed using the SPSS 25 application. The population in this study was a construction and building sub-sector company that has gone public and published its financial or has been listed on the Indonesia Stock Exchange in 2015-2019 period. Determination of the sample using purposive sampling method. In this study there were 30 samples of companies. This study used multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that: (1) Capital structure affects firm value; (2) Tax Avoidance does not affect firm value; (3) Firm Size affects firm value; (4) Dividend Payout Ratio is able to moderate the effect of capital structure towards firm value; (5) Dividend Payout Ratio is not able to moderate the effect of tax avoidance towards firm value; (6) Dividend Payout Ratio is not able to moderate the effect of firm size towards firm value. Keyword: Capital Structure, Tax Avoidance, Firm Size, Firm Value, Dividend Payout Ratio.]]>
<![CDATA[Pengaruh Rasio Kesehatan Bank (CAR, NPF, FDR, BOPO) Terhadap Return On Assets pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Heidy Paramitha Devi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v5i1.312
<![CDATA[Banking financial performance is reflected in their financial reports. Assessment of bank performance can be measured through financial ratio analysis approaches, one of which is the ratio of the bank's ability to generate profits or ROA. In generating good profits, a bank must be said to be healthy, the bank's health ratio which can describe the bank's health condition includes the level of capital adequacy, liquidity ratios, and bank operating expense ratios. The aims of the research are to find out and analyze the influence of the level of bank health ratio on the financial performance of Syariah Public Banks. The population are Bank Umum Syariah (BUS) in Indonesia which is registered in Bank Indonesia directory period 2016- 2020 that is 14 Bank Syariah. This study combined of a research object and one-time dimension, measurement by data analysis tools eviews 8, the test model chosen is the Fixed Effect Model - Least Square Dummy Variable. F test results showed that six variables simultaneously affect the amount of lending with the value of Prob (F-statistic) 0.000000. Hypothesis test results showed that CAR and NPF ratios have no influence to ROA, while FDR has a positive significant influence to ROA and BOPO ratio has a negative influence on ROA.]]>
<![CDATA[Pengaruh asimetri informasi, corporate governance terhadap earning management pada perusahaan BUMN di Indonesia ]]>
<![CDATA[Puji Nurhayati]]>;
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Amelia Marifatul Azizah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.466
<![CDATA[Financial statements are one of the sources of information used to assess the company's financial position and performance. Policies and decisions taken in the process of preparing financial statements will affect the assessment of the company's performance. The choice of accounting policy that management deliberately carried out for profit reporting purposes is called Earnings management. Earnings management is a difficult phenomenon to avoid due to the impact of accruals in the preparation of financial statements. The agency's theory provides the view that earnings management problems can be minimized through corporate governance. The purpose of this research is to provide empirical evidence by analyzing the influence of information asymmetry, the proportion of independent commissioners and the size of the board of commissioners on earnings management of SOEs companies in Indonesia during 2016-2018. Sampling techniques using purposive sampling, obtained 99 sample of STATE-owned enterprises in Indonesia . Data analysis techniques use data regression analysis panel e-views program 9. The data analysis tool uses the Random Effect Model (REM) analysis model. The results showed that the asymmetry of information, the proportion of independent board of commissioners and the size of the board of commissioners did not significantly affect earnings management of STATE-owned enterprises in Indonesia. Keywords: Information Asymmetry, Proportion of Independent Board of Commissioners, Size Of Board of Commissioners, Earnings Management Financial statements are one of the sources of information used to assess the company's financial position and performance. Policies and decisions taken in the process of preparing financial statements will affect the assessment of the company's performance. The choice of accounting policy that management deliberately carried out for profit reporting purposes is called Earnings management. Earnings management is a difficult phenomenon to avoid due to the impact of accruals in the preparation of financial statements. The agency's theory provides the view that earnings management problems can be minimized through corporate governance. The purpose of this research is to provide empirical evidence by analyzing the influence of information asymmetry, the proportion of independent commissioners and the size of the board of commissioners on earnings management of SOEs companies in Indonesia during 2016-2018. Sampling techniques using purposive sampling, obtained 99 sample of STATE-owned enterprises in Indonesia . Data analysis techniques use data regression analysis panel e-views program 9. The data analysis tool uses the Random Effect Model (REM) analysis model. The results showed that the asymmetry of information, the proportion of independent board of commissioners and the size of the board of commissioners did not significantly affect earnings management of STATE-owned enterprises in Indonesia. Keywords: Information Asymmetry, Proportion of Independent Board of Commissioners, Size Of Board of Commissioners, Earnings Management]]>
<![CDATA[ANALISIS PERBANDINGAN PORTOFOLIO OPTIMAL PADA SAHAM SRI KEHATI DENGAN MENGGUNAKAN MODEL INDEKS TUNGGAL DAN MODEL RANDOM ]]>
<![CDATA[Maya Novitasari]]>;
<![CDATA[Heidy Paramitha Devi]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v1i2.2439
<![CDATA[The purpose of this study is to provide empirical evidence that the determination of a stock portfolio using a single index model can provide optimal returns compared with the determination of stock portfolio using a random model. The sample in this research is 25 shares joined in SRI-KEHATI selected using purposive sampling. The data analysis technique used the average test for two independent samples (Mann Whitney Test (U Test)). The results showed that the determination of the stock portfolio using a single index model can provide optimal return compared to the determination of stock portfolio using random model.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Meila Sari]]>;
<![CDATA[Heidy Paramitha Devi]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/inventory.v2i2.3289
<![CDATA[This study aims to determine the effect of corporate governance and profitability to tax avoidance. Tax avoidance in this study is measured by Cash Effective Tax Rate. His study used a sample of mining companies listed on the Indonesia Stock Exchange during 2010-2015 using purposive sampling method. The method of analysis used is multiple regression analysis. The results of this study indicate that the proxy of corporate governance namely institutional ownership and independent board of commissioner influence tax avoidance. The results also show that tax avoidance is not influenced by the audit committee and audit quality. The results of profitability studies proxied with Return on Assets show that profitability affects tax avoidance.Keywords: cash effective tax rate corporate governance, profitability, and tax avoidance.]]>
<![CDATA[Pendampingan Perancangan Promosi Hanania Photography dan Videography Melalui Google Bisnis ]]>
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Anissa Ayera]]>
<![CDATA[ Archive: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): Juni 2022 ]]>
Publisher : <![CDATA[Asosiasi Pengelola Publikasi Ilmiah Perguruan Tinggi PGRI ]]>
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DOI: 10.55506/arch.v1i2.18
<![CDATA[Seiring dengan perkembangan zaman munculah media perekam suatu kejadian baik berupa gambar diam maupun gambar gerak, dan media tersebut sering disebut sebagai media fotografi dan vidiografi. Melalui perkembangan media promosi saat ini yang sangat pesat, yaitu dengan ditandai munculnya media promosi online. Informasi yang ingin disampaikan akan lebih lengkap dan komplit jika menggunakan google bisnis sebagai media promosi. maka tim pengabdian masyarakat Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas PGRI Madiun mencoba untuk melakukan langkah pendampingan perancangan promosi melalui google bisnis. Sasaran / target dari pelaksanaan kegiatan pengabdian kegiatan masyarakat adalah admin bagian pajak dan admin terkait lainnya yaitu akuntansi pada CV. Putra Hanania, sebanyak 4 (empat) orang. Selama kegiatan abdimas berlangsung, komunikasi yang terjalin sangat kooperatif. Dari sekian materi yang disampaikan oleh tim pengabdi, dapat diterima baik oleh mitra.]]>
<![CDATA[Digital Entrepreneurship Assistance for Handicraft SMEs in Cileng Village ]]>
<![CDATA[Richo Diana Aviyanti]]>;
<![CDATA[Anny Widiasmara]]>;
<![CDATA[Heidy Paramitha Devi]]>;
<![CDATA[Puji Nurhayati]]>;
<![CDATA[Diaz Martha Chairunnisa]]>;
<![CDATA[Moh. Tajuddin Azzam Zami]]>
<![CDATA[ International Journal of Community Service Learning Vol. 6 No. 2 (2022): May 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijcsl.v6i2.48479
<![CDATA[The increase in the number of MSMEs will not contribute and support them if they cannot compete with the changing times. Internet of Things (IoT) is one form of changing times that impacts all aspects, including business. The impact of IoT on business is the existence of businesses, from conventional businesses to digital businesses. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. This activity aims to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan, which still lacks literacy about marketing and information technology. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The program is expected to increase knowledge about digital marketing training, market reach, and meeting the desired turnover target. Moreover this community service potential for the development of Creative Economy-based SMEs.]]>
<![CDATA[CSR Dan Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur Di BEI 2017-2019 ]]>
<![CDATA[Agustina Kristy Jayati]]>;
<![CDATA[Diyah Santi Hariyani]]>;
<![CDATA[Heidy Paramitha Devi]]>
<![CDATA[ BENEFIT Vol. 8 No. 1 (2021): BENEFIT ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tulungagung ]]>
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<![CDATA[ABSTRAK Penelitian ini berjudul “Corporate Social Responsibility (CSR) dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Sektor Manufaktur Yang Terdaftar Di BEI 2017-2019. Penelitian ini bertujuan untuk menguji dan mengetahui : a) pengaruh Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan, b) pengaruh Kinerja Keuangan terhadap Nilai Perusahaan. Jenis penelitian ini yaitu penelitian kuantitatif. Jumlah sampel yang digunakan yaitu 15 perusahaan. Metode pengambilan sampel yaitu purposive sampling. Pengambilan data menggunakan laporan keuangan dengan mengunduh di www.idx.co.id. Teknik analisis data menggunakan analisis regresi berganda melalui software SPSS 16.0. Hasil penelitian ini menunjukkan bahwa : a) Corporate Social Responsibility (X1) tidak berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan (Y), b) Kinerja Keuangan (X2) tidak berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan (Y). Kata Kunci: CSR, Kinerja Perusahaan, Nilai Perusahaan. Abstraction This research is entitled “Corporate Social Responsibility (CSR) and Financial Performance towards Company Value in the Manufacturing Sector Listed on the IDX 2017-2019 period. This study aims to examine and determine: (a) the effect of Corporate Social Responsibility (CSR) towards firm value; (b) the effect of financial performance towards firm value. This type of research was quantitative research. The number of samples used were 15 companies. The sampling method was purposive sampling. Data retrieval using financial reports by downloading at www.idx.co.id. The data analysis technique used multiple regression analysis through SPSS 16.0 software. The results of this study indicate that: (a) Corporate Social Responsibility (X1) has no positive and insignificant effect on Firm Value (Y); (b) Financial Performance (X2) has no positive and insignificant effect on Firm Value (Y). Keywords: CSR, Company Performance, Company Value.]]>
