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All Journal Measurement : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss INTEGRITAS : Jurnal Pengabdian Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Abdi Panca Marga Jurnal Akuntansi dan Keuangan Jurnal Bisnis Kompetitif JUMAD Journal Management, Accounting, & Digital Business Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi

Dhany, Umi Rahma

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Author-ID : 3334832

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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SOSIALISASI PENTINGNYA LEGALITAS USAHA DAN PENJUALAN ONLINE UNTUK PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH Mutinda Teguh Widayanto; Agustina Pujiastuti; Agung Yatiningrum; Tumini; Umi Rahma Dhany
Jurnal Abdimas Bina Bangsa Vol. 1 No. 2 (2020): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Peranan Usaha Mikro Kecil dan Menengah dalam memutar roda perekonomian Indonesia sudah tidak diragukan lagi, namun masih banyak kendala sehingga pengembangan UMKM masih belum seperti yang diharapkan. Salah satu faktor adalah karena belum adanya lagalitas usaha bagi sebagian besar UMKM yang ada di daerah. Pada masa teknologi informasi saat ini sebenarnya UMKM mempunyai potensi untuk dapat memperluas pasar dengan melakukan penjualan secara online, namun keterbatasan pengetahuan tentang penjualan online menyebabkan potensi itu tidak tergarap dengan baik. Kegiatan pengabdian kepada Masyarakat ini berusaha memberi pemahaman tentang manfaat dari lagalitas usaha dan bagaimana memanfaatkan medio komunikasi untuk melakukan penjualan secara online. Diharakan dengan memiliki legalitas usaha, para pelakuk UMKM dapat mengakses pembinaan dari Instansi permerintah terkait dan daat mengakses kredit dari perbankan. Dengan dipahaminya penjualan secara online diharapkan omset UMKM dapat meningkat secara signifikan

Analisis Balanced Scorecard Sebagai Alat Ukur Kinerja pada Unit Simpan Pinjam KUD Sumber Agung Probolinggo Umi Rahma Dhany
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1519.748 KB)

Performance measurement Unit Savings and Loans cooperatives Great Source Pobolinggo only be done with the financial analysis are actually many perspectives that can be analyzed using the Balanced Scorecard method that can be viewed from four perspectives: financial, customer, internal business processes, and learning and growth. Based on the results of data analysis and discussion, it can be concluded that:(1) Based on the measurement of financial performance of cooperatives, concluded enough. It can be seen the current ratio can be considered less. And return on assets (ROA) can be considered good, while the increase in earnings can be considered good. (2) Based on the results of performance measurement is concluded enough customer perspective. This shows that the cooperative has increased customer retention is good. While customer acquisition is considered less. (3) Based on the results of performance measurement, internal business process perspective can be considered good cooperative. (4) Based on the results of performance measurement cooperative learning and growth perspective is concluded either. In 2012 to 2014, Employee Turnover is always 0% in each year. This shows that no employees are out in each year are caused by the presence of employee satisfaction. And in poduktivitas employees increased in every year. While on the capabilities of employees has decreased from 11% to 10% .. This suggests that employees are active in training, or even by the government. (5) Based on unit performance assessment of savings and loans cooperatives Great Source Probolinggo is 4, of the total weight of the standard is 9. So, the average score was 4/9 = 0.44 (located between -1-0). (6) Based on the results of performance assessment shelf unit Borrow Source Supreme KUD overall assessed Less Good / Bad. Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business process and learning and growth perspective, Performance.

Pengaruh Gaya Kepemimpian dan Budaya Organisasi Terhadap Peminimalisiran Fraud (Kecurangan) Pengadaan Barang/Jasa Pada Dinas Pekerjaan Umum Kota Probolinggo. Umi Rahma Dhany; Seger Priantono; Mohammad Budianto
Ecobuss Vol 4 No 2 (2016): Ecobuss September 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.194 KB)

Penelitianini merupakan penelitian data secara deskriptif kuantitatif yang bertujuan untuk mengetahui pengaruh yang signifikan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) secara simultan terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo, untuk mengetahui pengaruh yang signifikan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) secara parsial terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo, untuk mengetahui variabel yang paling dominan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo. Dari hasil penelitian diketahui bahwa F-hitung diperoleh sebesar 42,560 dengan nilai probabilitas(sig) = 0,00. Nilai F-hitung 42,560 > F-tabel 3,354, hal ini berarti gaya kepemimpinan (X1) dan budaya organisasi (X2) memiliki pengaruh yang signifikan secara simultan atau bersama-sama terhadap variabel terikat (fraud pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo). Hasil koefisien determinasi adalah 75,9% menunjukkan bahwa kontribusi semua variabel bebas terhadap variabel terikat secara simultan adalah sebesar 75,9%. Secara parsial hasil t-hitung variabel gaya kepemimpinan (X1) sebesar 1,286, dengan tabel sebesar 2,048, t-hitung 1,286 > t-tabel 2,048 hal ini berarti bahwa tidak terdapat pengaruh yang signifikan secara parsial atau sendiri-sendiri antara variabel bebasterhadap variabel terikat. Sedangkan untuk variabel budaya organisasi hasil t-hitung sebesar 7,965 dengan t-tabel sebesar 2,048, t-hitung 7,965 >t-tabel 2,048 berarti terdapat pengaruh yang signifikan antara variabel bebas (budaya organisasi) terhadap variabel terikat (fraud pengadaan barang/jasa). Kata Kunci : gaya kepemimpinan, budaya organisasi, fraud (kecurangan), pengadaan Barang/Jasa

Aspek Yang Berpengaruh Terhadap Struktur Modal Pada Industri Makanan Dan Minuman Yang Tercatat Di Bursa Efek Indonesia Periode 2016-2018 Umi Rahma Dhany; Febri Suaida Rosalinawati; Joni Hendra
Ecobuss Vol 9 No 1 (2021): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v9i1.742

The research was conducted at Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2016-2018 with the aim of knowing the factors that influence capital structureThis research uses associative research. The sample of this study was determined by purposive sampling method based on criteria. Data analysis method in the form of multiple linear regression analysis. The results showed that simultaneously it can be seen that the variables Business Risk, Asset Structure, and Firm Size simultaneously have a significant effect on the Capital Structure as evidenced by the value of Fcount > Ftable with a significant level α = 0.05, partially the Business Risk variable has no significant effect on Capital Structure, while the Asset Structure and Company Size variables have a significant positive effect on Capital Structure as evidenced by t count > t table.

Analisis Dampak Rasio Profitabilitas dan Rasio Solvabilitas terhadap Harga Saham pada Sub Sektor Jasa Asuransi Umi Rahma Dhany; Muhammad Rizki Yusuf; Joni Hendra
Ecobuss Vol 9 No 2 (2021): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v9i2.838

This study has several objectives, namely to determine the simultaneous, partial and dominant influence between the variables of return on assets (ROA), return on equity (ROE), and debt to equity ratio (DER) on stock prices in insurance service sub-sector companies that listed on the Indonesia Stock Exchange. This type of research is associative quantitative research and data collection methods using documentation studies and literature studies. The sampling technique used purposive sampling by taking a sample of 5 years with 10 companies. The results showed that the independent variables had a simultaneous effect on profitability. The t-test shows that the ROA variable has a partial effect on Stock Prices and the ROE variable has a partial effect on Stock Prices and also the DER variable has a partial effect on Stock Prices.

Empowering Pondok Pesantren Al Barokah Dalam Agribisnis Jamur Untuk Meningkatkan Pendapatan Dan Kesejahteraan Para Santri Novita Lidyana; Moh. Saiful Bahri; Agung Yatiningrum; Yayuk Indah Wahyuning Tyas; Umi Rahma Dhany
Abdi Panca Marga Vol 3 No 1 (2022): Jurnal Abdi Panca Marga Edisi Mei 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Empowering aims to increase people's income through agribusiness, mushroom cultivation and improve skills for the community, especially students at the Pondok Pesantran Al Barokah Mojolegi Wangkal Kraksaan Probolinggo which brings many benefits in the form of: (1) Mastery of free time with useful business. (2) Utilization of residual land for useful business activities, (3) Expansion of diversification in the field of farming, (4) Increased knowledge, skills, and insights in the field of cultivation, especially oyster mushroom agribusiness, (5) Improved management skills, especially in marketing field. This community service activity for oyster mushroom cultivation was carried out at the Pondok Pesantren Al Barokah Mojolegi, Wangkal, Probolinggo Regency. The results obtained are that the students have high enthusiasm to take part in counseling activities and foster oyster mushroom cultivation, as an effort to get a source of income outside of their parents' gifts. And also for the management of the Pondok Pesantran Al Barolah Mojolegi Wangkal, Probolinggo Regency, providing opportunities for resource persons to socialize community service programs to their students to start quite a lot of activities, so the students need support from both the cottage manager and intensive guidance from resource persons. for this activity to be successful.

Pengaruh Return On Assets dan Debt To Equity Terhadap Return Saham Degan Inflasi Sebagai Pemoderasi Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1110

Financial performance is one of the easiest ways to choose stock investments in a company. This is done so that the goal of investors to get the desired profit in the form of stock returns can be realized. Several previous studies were inconsistent in revealing the effect of financial performance on stock returns. So the purpose of this study is to determine the effect of financial performance with stock returns, which is then added to inflation as a moderating variable of the relationship. The independent variable consists of return on assets and debt to equity ratio, while the dependent variable is stock return. The population of this research is 30 Sharia stock issuers who are members of the Jakarta Islamic Index during the COVID-19 pandemic, namely 2020-2021. The sample of this research is 24 syariha stock issuers who are members of the Jakarta Islamic Index for 2 periods, namely 2020-2021. Data in the form of financial statements obtained from the IDX official website, then analyzed using the SMARTPLS 3 application for validity testing, reliability testing, analyzing the coefficient of determination, and hypothesis testing. The results showed that return on assets had no significant effect on stock returns. Likewise, the debt to equity ratio does not show any significant effect on stock returns. Furthermore, it is known that inflation is not a moderating variable of the effect of return on assets and debt to equity on stock returns.

KAJIAN MENGENAI FINANCIAL DISTRESS MELALUI ANALISIS MODEL ZMIJEWSKI SCORE PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Umi Rahma Dhany; Moh. Iskak Elly; Deny Rahman
Jurnal Ekonomi Bisnis Kompetif Vol 1 No 2 (2022)
Publisher : Komunitas Manajemen Kompetitif

Penelitian ini bertujuan untuk menguji analisa Model Zmijewski Score Untuk Memprediksi Financial Distress Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 28 perusahaan di Sektor Industri Barang Konsumsi dengan menggunakan metode analisis data kuantitatif. Hasil penelitian ini menunjukkan bahwa berdasarkan model Zmijewski Score untuk memprediksi Financial Distress pada perusahaan Sektor Industri Barang Konsumsi terdapat 27 perusahaan dalam kondisi sehat dan 1 perusahaan yang diprediksi akan mengalami financial distress dimasa yang akan datang yaitu perusahaan Bentoel International Investama Tbk.

PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM DENGAN IPO SEBAGAI VARIABEL MODERATING Khusnik Hudzafidah; Ahmad Iskandar Rahmansyah; Umi Rahma Dhany; Judi Suharsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1163

Penelitian ini merupakan pengembangan dari penelitian terdahulu tentang pengaruh Return On Asset (ROA) dan Return On Equity (ROE) terhadap harga saham. Pengembangan penelitian dilakukan dengan cara menambahkan variabel Initial Public Offering (IPO) sebagai variabel moderating. Objek penelitian berupa data dari laporan keuangan tahunan emiten farmasi selama periode 2016 – 2021. Data tersebut kemudian dianalisis menggunakan aplikasi SmartPLS 4.0.8.8. Berdasarkan hasil uji hipotesis diketahui bahwa ROE tidak berpengaruh terhadap harga saham, sedangkan ROE berpengaruh terhadap harga saham. Selanjutnya, IPO mampu memdoserasi pengaruh ROA dan ROE terhadap harga saham..

The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator Khusnik Hudzafidah; Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.974

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable

Co-Authors Achmad Lodry Maspaitela Agung Yatiningrum Agustina Pujiastuti Ahmad Iskandar Rahmansyah Anjaksana, Fila Antika, Tri Aulia, Regina Ayu Prasanti, Dinda Puspita Deny Rahman Febri Suaida Rosalinawati Feni Wilamsari H.M. Saiful Bahri Hery Koeshardjono Indah Agustin IZZAH, NURUL Joni Hendra Judi Suharsono Khusnik Hudzafidah Khusnik Hudzafidah Krisnawati, Titin Mohammad Budianto Mohammad Iskak Elly Mohammad Iskak Elly, Mohammad Iskak Muhammad Rizki Yusuf Muhammad Syarif Hidayatullah Elmas Musyarofah, Jum'atul Ngatimun Ngatimun Novita Lidyana Nur Diana Dewi Nurul Hasanah Puji, Murtias R Abdul Haris Sari, Lusi Novita Seger Priantono Septiana, Mega Dwi Siti Masluha Titik Musriati Tumini Tumini Tumini, Tumini Umami, Fitria Widayanto, Mutinda Teguh Widianita, Nadia Putri Wilamsari, Feni Yayuk Indah Wahyuning Tyas

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