retno cahyaningati - Academia.edu (original) (raw)

Papers by retno cahyaningati

IJEBD (International Journal of Entrepreneurship and Business Development), Mar 31, 2022

Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Cor... more Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) affect audit costs and firm value, and to analyze the mediation relationship between audit costs and firm value. Design/methodology/approach : Data collection through this case is on companies in Indonesia that are listed on the Corporate Governance Perception Index (CGPI) between 2016 and 2018 with 33 firmyears observations. Findings: The results of the path analysis show that CSR has no effect on audit costs, CSR programs carried out and disclosed by the company are not included in the client's business audit by the auditor. The size of the CSR disclosure cannot affect the audit fee. Even though GCG has a positive effect on audit fees, companies with high CGPI scores can pay more audit fees because they have higher financial standards, so they choose the Big four KAP that are more integrated and have quality. Meanwhile, CSR and audit fees do not affect firm value. However, GCG has a significant negative effect on firm value. The analysis of the effect of mediation shows that audit fees cannot mediate between CSR and GCG on firm value. Research limitations/implications: Overall, the audit fee cannot reflect the company's risk which is taken into consideration in making investment decisions. This happens because in investment decisions, investors look more at short-term profits such as daily stock prices and profitability. Practical implications : This research can provide important implications for management and regulators, namely as an alternative in making investment decisions that can increase firm value. Paper type: This research is a development research that tries to analyze the indirect effect, so that researchers have a little difficulty determining the theories used to link the interplay of components that influence each other, so researchers must make an opinion to strengthen this research.

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

The purpose of this study is to analyze whether there is a difference in the health of convention... more The purpose of this study is to analyze whether there is a difference in the health of conventional banks before and during the COVID-19 pandemic using the RGEC approach.This research is a comparative research, to compare the similarities and differences of two or more facts and properties of the object under study based on a certain frame of mind. The data analysis technique in this study is to use the Independent T-Test test.The results showed that the NPL variable had a significant difference with sig. (2-tailed) value 0.00 <0.05, the LDR variable has a significant difference with the sig value. (2-tailed) value 0.00 < 0.05, the ROA variable has a significant difference with the sig value. (2-tailed) of 0.02 < 0.05 And the CAR also has a difference. Which is significant with sig. (2-tailed) value 0.01 <0.05, while the GCG variable does not have a significant difference with sig. (2-tailed) the value is 0.363 > 0.05, and the NIM variable does not have a significant ...

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return... more This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. The population used is the consumer goods sector companies listed on the IDX in 2016-2020. Sample selection using purposive sampling method. The type of data used is secondary data from the 2016-2020 annual report. The hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test using SPSS 23. The results showed that Debt to Equity Ratio and Net Profit Margin had a significant effect on Profit Growth, Current Ratio and Return On Assets did not significant effect on Profit Growth.

Wiga : Jurnal Penelitian Ilmu Ekonomi

The purpose of this research is to find out the importance of implementing management strategies ... more The purpose of this research is to find out the importance of implementing management strategies to improve the performance of employees of Rural Banks in East Java. The limitation of the problem is aimed at decision-making human resources at BPRs in East Java, namely commissioners and directors as information sources. Problem solving is done by interactive analysis which includes data collection, data reduction, data presentation, and verification. In this research, the research team prepared questionnaires for interviewees and the results were used for descriptive analysis of employee performance at PT. Rural Banks in East Java. It can be concluded that the management strategy carried out by BPR management, is the approach of humanism, organizational justice, and spiritual leadership, and Organizational Citizenship Behavior as indicators of the process towards optimizing the performance of BPR human resources. All employees are given opportunities proportionally to develop themsel...

Indonesia Berdaya, Jul 16, 2022

The development of the times requires every MSME actor to be more creative in the business implem... more The development of the times requires every MSME actor to be more creative in the business implementation process. This activity aims to equip MSME Human Resources (HR) in developing their business, providing information related to business information and entrepreneurial management, facing business competition with competitors and marketing through a mentoring process and simple bookkeeping lessons. Simple bookkeeping training was held at Bohai beach, Binor village, Paiton sub-district, Probolinggo district with a total of 20 participants. The results obtained in this service activity received a positive response from the Probolinggo Regency Cooperatives and Micro Businesses as well as from MSME actors, because they have received knowledge and skills in running their business through simple bookkeeping/recording that is easy to apply, coupled with the provision of simple bookkeeping software incentives. to the participants from the mentors. The implication of PKM activities through simple bookkeeping mentoring for MSMEs is the ability to understand the substance of entrepreneurship by paying attention to good governance, including financial governance by collecting transaction evidence, recording and classifying them systematically so that it is easier for them to know the development of their business.

E-Jurnal Akuntansi, Aug 26, 2022

Penelitian mengeksplorasi hubungan antara modal intelektual, manajemen pengetahuan terhadap kiner... more Penelitian mengeksplorasi hubungan antara modal intelektual, manajemen pengetahuan terhadap kinerja perusahaan serta peran kecepatan dan kualitas inovasi sebagai variabel mediasi. Data dikumpulkan dari pelaku UMKM melalui kuisioner terstruktur. Sampel yang digunakan sebanyak 275 pelaku UMKM di Kabupaten Lumajang dan dianalisis menggunakan Smart PLS 3. Hasil penelitian membuktikan modal intelektual dan manajemen pengetahuan secara signifikan berpengaruh terhadap inovasi, baik itu kecepatan inovasi maupun kualitas inovasi. Modal intelektual tidak dapat secara langsung berpengaruh terhadap kinerja perusahaan, namun manajemen pengetahuan secara langsung dapat mempengaruhi kinerja perusahaan. Secara keseluruan peran kecepatan dan kualitas inovasi memediasi hubungan antara modal intelektual dan manajemen pengetahuan terhadap kinerja perusahaan.

Bulletin of Management and Business

This study aims to determine the effect of conflict, stress, organizational culture and motivatio... more This study aims to determine the effect of conflict, stress, organizational culture and motivation on employee performance partially or simultaneously. The research method used is quantitative with multiple linear regression analysis techniques. The sampling technique uses a saturated sample with a total sample of 42 respondents. The research was conducted by distributing questionnaires to BPR Nur Semesta Indah Kencong Jember employees. The results of this study indicate that conflict and organizational culture partially have a positive effect on employee performance. While stress and motivation have no effect on employee performance. However, conflict, stress, organizational culture and motivation simultaneously influence employee performance. The results of the study show that conflict, stress, organizational culture and motivation affect employee performance with a determination coefficient of 91.8%, while the remaining 8.2% employee performance is influenced by other variables o...

Muhasabatuna : Jurnal Akuntansi Syariah, Feb 27, 2023

Employee work productivity can grow if there is reasonable compensation and a conducive work envi... more Employee work productivity can grow if there is reasonable compensation and a conducive work environment (Muttaqien, 2019). If desires, wishes and policies are balanced and realistic, they will have a positive impact on work productivity. Therefore the quality of human resources is a very vital factor in its role in supporting the company's productivity to achieve its goals (Muttaqien, 2021). From the phenomenon of several companies that have not been able to provide compensation and a good work environment, it will have an impact on decreasing work productivity. The regional drinking water company (PDAM) of Lumajang Regency is a public sector company (BUMD) which has quite large assets and has a very large number of customers. the product is in the form of clean water that is suitable for consumption so it is worthy of research. This study describes the relationship between independent and dependent variables (explanatory research). The aim is to determine the significance of the effect of the compensation variable and work environment variables on employee work productivity PDAM Lumajang. The results of the study of 45 respondents show that the effect of compensation and work environment is significant on the work productivity of employees at PDAM Lumajang. The results of the coefficient of determination show that 37% of employee productivity can be explained by compensation and work environment variables , while 63 % of employee productivity is influenced by other variables , such as motivation, leadership, communication and others.

The credibility of financial reports is very important to increase the trust of parties outside t... more The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit cos...

Cogent Business & Management, 2020

In this study, the relationship of corporate social responsibility (CSR) spending and Market Stoc... more In this study, the relationship of corporate social responsibility (CSR) spending and Market Stock Price was analyzed. The study sample comprised of 102 services firms listed on the Amman Stock Exchange (ASE) for the years 2010 to 2017. In particular, CSR spending reflects the actual CSR activities monetary contributions that are mandated to be disclosed in the firm's income statement. This study adopted the Generalized Method of Moment (GMM) to analyze the CSR spending-Market Stock Price relationship. The control variables included firm size, leverage and ownership. Based on the findings, no significant relationship exists between CSR spending and market stock price (MSP) in any direction. Added to this, control variables had no effect on MSP. However, the findings showed a significant positive effect of firm size on CSR spending and a negative effect of leverage on CSR spending, with no significant effect of ownership on the same. This study has several implications for the enhancement of the information and understanding of the firms' Market Stock Price as it shed light on the CSR spending-Market Stock Price relationship. Moreover, the study findings contribute to literature concerning CSR practices in the context of developing nations.

Indonesia Berdaya

The development of the times requires every MSME actor to be more creative in the business implem... more The development of the times requires every MSME actor to be more creative in the business implementation process. This activity aims to equip MSME Human Resources (HR) in developing their business, providing information related to business information and entrepreneurial management, facing business competition with competitors and marketing through a mentoring process and simple bookkeeping lessons. Simple bookkeeping training was held at Bohai beach, Binor village, Paiton sub-district, Probolinggo district with a total of 20 participants. The results obtained in this service activity received a positive response from the Probolinggo Regency Cooperatives and Micro Businesses as well as from MSME actors, because they have received knowledge and skills in running their business through simple bookkeeping/recording that is easy to apply, coupled with the provision of simple bookkeeping software incentives. to the participants from the mentors. The implication of PKM activities through...

IJEBD (International Journal of Entrepreneurship and Business Development)

Purpose: This study was conducted to determine and explore the effect of the COVID-19 pandemic on... more Purpose: This study was conducted to determine and explore the effect of the COVID-19 pandemic on company performance using control variables for sales growth, leverage, and company size in companies listed on the Indonesia Stock Exchange Design/methodology/approach: The study used a population of manufacturing companies listed on the Indonesia Stock Exchange for the quarter/quarter period during 2020. The sample was taken using purposive sampling 148 observation companies matched the research criteria. This study uses secondary data, namely the quarterly/quarterly financial statements of each sample company Findings: The results showed that in testing the partial correlation of the independent variables, namely covid 19 with the control variables of sales growth, leverage and company size has a significant effect on company performance, but the effect was still weak. Partially covid 19 has a significant positive effect on company performance. Partially, sales growth has no signific...

Empowerment Society

The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out ... more The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out of business. The existence of Large-Scale Social Restrictions (PSBB) requires people to stay at home. To overcome problems in the food sector in the midst of the Covid-19 pandemic, the Lumajang Regency PKK Mobilizing Team initiated the formation of the Pawon Urip Program. The purpose of this Community Service Activity is to support the Pawon Urip TP-PKK Lumajang Regency Program to improve food sufficiency and community welfare. Activities carried out in this Community Service include, firstly, providing training and assistance in plant cultivation. Second, optimizing the management of the Waste Bank. Thirdly, training and mentoring on the utilization of used cooking oil waste into goods of sale value in the form of biodiesel. Community Service activities have been running smoothly. This activity certainly provides great benefits to the community, from here the community can carry out pla...

E-Jurnal Akuntansi

The study explores the relationship between intellectual capital, knowledge management on firm pe... more The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance. Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.

Indonesia Berdaya, 2022

The Covid-19 pandemic has dealt a severe blow to Indonesian MSMEs. The existence of Covid 19 has ... more The Covid-19 pandemic has dealt a severe blow to Indonesian MSMEs. The existence of Covid 19 has paralyzed the world economy, including many MSME businesses that have gone out of business. However, there are some MSMEs who benefit. Community Service Activities at MSME Prabu Jaya Almunium try to overcome some of the problems faced due to the impact of the covid 19 pandemic, this requires MSMEs to step more creatively and innovatively so that the sustainability of their business remains stable. Efforts to uncover sales are carried out by increasing the optimization of e-commerce, and financial management assistance so that financial stability is always maintained. The existence of this community service activity has proven to be able to increase sales at Prabu Jaya Aluminum SMEs, and can understand how to do good financial management, they can compile financial reports and apply accounting records on a regular basis, so that company performance can also be measured properly.Pandemi Co...

IJEBD (International Journal of Entrepreneurship and Business Development), Mar 31, 2022

Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Cor... more Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) affect audit costs and firm value, and to analyze the mediation relationship between audit costs and firm value. Design/methodology/approach : Data collection through this case is on companies in Indonesia that are listed on the Corporate Governance Perception Index (CGPI) between 2016 and 2018 with 33 firmyears observations. Findings: The results of the path analysis show that CSR has no effect on audit costs, CSR programs carried out and disclosed by the company are not included in the client's business audit by the auditor. The size of the CSR disclosure cannot affect the audit fee. Even though GCG has a positive effect on audit fees, companies with high CGPI scores can pay more audit fees because they have higher financial standards, so they choose the Big four KAP that are more integrated and have quality. Meanwhile, CSR and audit fees do not affect firm value. However, GCG has a significant negative effect on firm value. The analysis of the effect of mediation shows that audit fees cannot mediate between CSR and GCG on firm value. Research limitations/implications: Overall, the audit fee cannot reflect the company's risk which is taken into consideration in making investment decisions. This happens because in investment decisions, investors look more at short-term profits such as daily stock prices and profitability. Practical implications : This research can provide important implications for management and regulators, namely as an alternative in making investment decisions that can increase firm value. Paper type: This research is a development research that tries to analyze the indirect effect, so that researchers have a little difficulty determining the theories used to link the interplay of components that influence each other, so researchers must make an opinion to strengthen this research.

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

The purpose of this study is to analyze whether there is a difference in the health of convention... more The purpose of this study is to analyze whether there is a difference in the health of conventional banks before and during the COVID-19 pandemic using the RGEC approach.This research is a comparative research, to compare the similarities and differences of two or more facts and properties of the object under study based on a certain frame of mind. The data analysis technique in this study is to use the Independent T-Test test.The results showed that the NPL variable had a significant difference with sig. (2-tailed) value 0.00 <0.05, the LDR variable has a significant difference with the sig value. (2-tailed) value 0.00 < 0.05, the ROA variable has a significant difference with the sig value. (2-tailed) of 0.02 < 0.05 And the CAR also has a difference. Which is significant with sig. (2-tailed) value 0.01 <0.05, while the GCG variable does not have a significant difference with sig. (2-tailed) the value is 0.363 > 0.05, and the NIM variable does not have a significant ...

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return... more This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. The population used is the consumer goods sector companies listed on the IDX in 2016-2020. Sample selection using purposive sampling method. The type of data used is secondary data from the 2016-2020 annual report. The hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test using SPSS 23. The results showed that Debt to Equity Ratio and Net Profit Margin had a significant effect on Profit Growth, Current Ratio and Return On Assets did not significant effect on Profit Growth.

Wiga : Jurnal Penelitian Ilmu Ekonomi

The purpose of this research is to find out the importance of implementing management strategies ... more The purpose of this research is to find out the importance of implementing management strategies to improve the performance of employees of Rural Banks in East Java. The limitation of the problem is aimed at decision-making human resources at BPRs in East Java, namely commissioners and directors as information sources. Problem solving is done by interactive analysis which includes data collection, data reduction, data presentation, and verification. In this research, the research team prepared questionnaires for interviewees and the results were used for descriptive analysis of employee performance at PT. Rural Banks in East Java. It can be concluded that the management strategy carried out by BPR management, is the approach of humanism, organizational justice, and spiritual leadership, and Organizational Citizenship Behavior as indicators of the process towards optimizing the performance of BPR human resources. All employees are given opportunities proportionally to develop themsel...

Indonesia Berdaya, Jul 16, 2022

The development of the times requires every MSME actor to be more creative in the business implem... more The development of the times requires every MSME actor to be more creative in the business implementation process. This activity aims to equip MSME Human Resources (HR) in developing their business, providing information related to business information and entrepreneurial management, facing business competition with competitors and marketing through a mentoring process and simple bookkeeping lessons. Simple bookkeeping training was held at Bohai beach, Binor village, Paiton sub-district, Probolinggo district with a total of 20 participants. The results obtained in this service activity received a positive response from the Probolinggo Regency Cooperatives and Micro Businesses as well as from MSME actors, because they have received knowledge and skills in running their business through simple bookkeeping/recording that is easy to apply, coupled with the provision of simple bookkeeping software incentives. to the participants from the mentors. The implication of PKM activities through simple bookkeeping mentoring for MSMEs is the ability to understand the substance of entrepreneurship by paying attention to good governance, including financial governance by collecting transaction evidence, recording and classifying them systematically so that it is easier for them to know the development of their business.

E-Jurnal Akuntansi, Aug 26, 2022

Penelitian mengeksplorasi hubungan antara modal intelektual, manajemen pengetahuan terhadap kiner... more Penelitian mengeksplorasi hubungan antara modal intelektual, manajemen pengetahuan terhadap kinerja perusahaan serta peran kecepatan dan kualitas inovasi sebagai variabel mediasi. Data dikumpulkan dari pelaku UMKM melalui kuisioner terstruktur. Sampel yang digunakan sebanyak 275 pelaku UMKM di Kabupaten Lumajang dan dianalisis menggunakan Smart PLS 3. Hasil penelitian membuktikan modal intelektual dan manajemen pengetahuan secara signifikan berpengaruh terhadap inovasi, baik itu kecepatan inovasi maupun kualitas inovasi. Modal intelektual tidak dapat secara langsung berpengaruh terhadap kinerja perusahaan, namun manajemen pengetahuan secara langsung dapat mempengaruhi kinerja perusahaan. Secara keseluruan peran kecepatan dan kualitas inovasi memediasi hubungan antara modal intelektual dan manajemen pengetahuan terhadap kinerja perusahaan.

Bulletin of Management and Business

This study aims to determine the effect of conflict, stress, organizational culture and motivatio... more This study aims to determine the effect of conflict, stress, organizational culture and motivation on employee performance partially or simultaneously. The research method used is quantitative with multiple linear regression analysis techniques. The sampling technique uses a saturated sample with a total sample of 42 respondents. The research was conducted by distributing questionnaires to BPR Nur Semesta Indah Kencong Jember employees. The results of this study indicate that conflict and organizational culture partially have a positive effect on employee performance. While stress and motivation have no effect on employee performance. However, conflict, stress, organizational culture and motivation simultaneously influence employee performance. The results of the study show that conflict, stress, organizational culture and motivation affect employee performance with a determination coefficient of 91.8%, while the remaining 8.2% employee performance is influenced by other variables o...

Muhasabatuna : Jurnal Akuntansi Syariah, Feb 27, 2023

Employee work productivity can grow if there is reasonable compensation and a conducive work envi... more Employee work productivity can grow if there is reasonable compensation and a conducive work environment (Muttaqien, 2019). If desires, wishes and policies are balanced and realistic, they will have a positive impact on work productivity. Therefore the quality of human resources is a very vital factor in its role in supporting the company's productivity to achieve its goals (Muttaqien, 2021). From the phenomenon of several companies that have not been able to provide compensation and a good work environment, it will have an impact on decreasing work productivity. The regional drinking water company (PDAM) of Lumajang Regency is a public sector company (BUMD) which has quite large assets and has a very large number of customers. the product is in the form of clean water that is suitable for consumption so it is worthy of research. This study describes the relationship between independent and dependent variables (explanatory research). The aim is to determine the significance of the effect of the compensation variable and work environment variables on employee work productivity PDAM Lumajang. The results of the study of 45 respondents show that the effect of compensation and work environment is significant on the work productivity of employees at PDAM Lumajang. The results of the coefficient of determination show that 37% of employee productivity can be explained by compensation and work environment variables , while 63 % of employee productivity is influenced by other variables , such as motivation, leadership, communication and others.

The credibility of financial reports is very important to increase the trust of parties outside t... more The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit cos...

Cogent Business & Management, 2020

In this study, the relationship of corporate social responsibility (CSR) spending and Market Stoc... more In this study, the relationship of corporate social responsibility (CSR) spending and Market Stock Price was analyzed. The study sample comprised of 102 services firms listed on the Amman Stock Exchange (ASE) for the years 2010 to 2017. In particular, CSR spending reflects the actual CSR activities monetary contributions that are mandated to be disclosed in the firm's income statement. This study adopted the Generalized Method of Moment (GMM) to analyze the CSR spending-Market Stock Price relationship. The control variables included firm size, leverage and ownership. Based on the findings, no significant relationship exists between CSR spending and market stock price (MSP) in any direction. Added to this, control variables had no effect on MSP. However, the findings showed a significant positive effect of firm size on CSR spending and a negative effect of leverage on CSR spending, with no significant effect of ownership on the same. This study has several implications for the enhancement of the information and understanding of the firms' Market Stock Price as it shed light on the CSR spending-Market Stock Price relationship. Moreover, the study findings contribute to literature concerning CSR practices in the context of developing nations.

Indonesia Berdaya

The development of the times requires every MSME actor to be more creative in the business implem... more The development of the times requires every MSME actor to be more creative in the business implementation process. This activity aims to equip MSME Human Resources (HR) in developing their business, providing information related to business information and entrepreneurial management, facing business competition with competitors and marketing through a mentoring process and simple bookkeeping lessons. Simple bookkeeping training was held at Bohai beach, Binor village, Paiton sub-district, Probolinggo district with a total of 20 participants. The results obtained in this service activity received a positive response from the Probolinggo Regency Cooperatives and Micro Businesses as well as from MSME actors, because they have received knowledge and skills in running their business through simple bookkeeping/recording that is easy to apply, coupled with the provision of simple bookkeeping software incentives. to the participants from the mentors. The implication of PKM activities through...

IJEBD (International Journal of Entrepreneurship and Business Development)

Purpose: This study was conducted to determine and explore the effect of the COVID-19 pandemic on... more Purpose: This study was conducted to determine and explore the effect of the COVID-19 pandemic on company performance using control variables for sales growth, leverage, and company size in companies listed on the Indonesia Stock Exchange Design/methodology/approach: The study used a population of manufacturing companies listed on the Indonesia Stock Exchange for the quarter/quarter period during 2020. The sample was taken using purposive sampling 148 observation companies matched the research criteria. This study uses secondary data, namely the quarterly/quarterly financial statements of each sample company Findings: The results showed that in testing the partial correlation of the independent variables, namely covid 19 with the control variables of sales growth, leverage and company size has a significant effect on company performance, but the effect was still weak. Partially covid 19 has a significant positive effect on company performance. Partially, sales growth has no signific...

Empowerment Society

The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out ... more The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out of business. The existence of Large-Scale Social Restrictions (PSBB) requires people to stay at home. To overcome problems in the food sector in the midst of the Covid-19 pandemic, the Lumajang Regency PKK Mobilizing Team initiated the formation of the Pawon Urip Program. The purpose of this Community Service Activity is to support the Pawon Urip TP-PKK Lumajang Regency Program to improve food sufficiency and community welfare. Activities carried out in this Community Service include, firstly, providing training and assistance in plant cultivation. Second, optimizing the management of the Waste Bank. Thirdly, training and mentoring on the utilization of used cooking oil waste into goods of sale value in the form of biodiesel. Community Service activities have been running smoothly. This activity certainly provides great benefits to the community, from here the community can carry out pla...

E-Jurnal Akuntansi

The study explores the relationship between intellectual capital, knowledge management on firm pe... more The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance. Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.

Indonesia Berdaya, 2022

The Covid-19 pandemic has dealt a severe blow to Indonesian MSMEs. The existence of Covid 19 has ... more The Covid-19 pandemic has dealt a severe blow to Indonesian MSMEs. The existence of Covid 19 has paralyzed the world economy, including many MSME businesses that have gone out of business. However, there are some MSMEs who benefit. Community Service Activities at MSME Prabu Jaya Almunium try to overcome some of the problems faced due to the impact of the covid 19 pandemic, this requires MSMEs to step more creatively and innovatively so that the sustainability of their business remains stable. Efforts to uncover sales are carried out by increasing the optimization of e-commerce, and financial management assistance so that financial stability is always maintained. The existence of this community service activity has proven to be able to increase sales at Prabu Jaya Aluminum SMEs, and can understand how to do good financial management, they can compile financial reports and apply accounting records on a regular basis, so that company performance can also be measured properly.Pandemi Co...