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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Erna Setiany
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Pengaruh Karakteristik Dewan Komisaris, Ukuran Perusahaan, Profitabilitas, dan Arus Kas Bebas terhadap Kebijakan Dividen Wibowo, Ari; Setiany, Erna
Jurnal Maksipreneur Vol 14 No 2 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v14i2.1347

Abstract

The purpose of this study is to investigate how a company's dividend policy is influenced by the characteristics of its board of directors, business size, profitability, and free cash flow. The data to be analyzed in this study is quantitative secondary data obtained from the publication of financial statements by the Indonesia Stock Exchange (IDX). This study employed a purposive sampling strategy to select 180 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020 as the research sample. Normality tests, heteroskedasticity tests, autocorrelation tests, multicollinearity tests, coefficient determination tests, linear regression analyses, and t-tests are the analysis methods used.  The t-test revealed that the characteristics of the commissioners had an influence on the company's dividend policy. While gender representation on the board of commissioners has a negative impact on dividend policy, the number of commissioners and free cash flow have a positive impact on dividend policy. Business dividend policy is not affected by the proportion of independent commissioners, company size, or profitability. However, dividend policy is significantly affected by free cash flow. The results showed that the proportion of independent commissioners in a company is usually lower than the number of commissioners owned by the company. Companies tend to allocate retained earnings to develop more profitable projects, thereby maximizing their profits. Companies that generate large inflows of free cash are more likely to make substantial dividend payments, thereby reducing waste on unprofitable projects.
Peningkatan Daya Saing Industri Rumah Tangga dan Usaha Mikro Kuliner melalui Rebranding dan Tata Kelola Setiany, Erna; Briandana, Rizki; Andika, Julpri; Putra, Yananto Mihadi; Ramadhan, Kurnia; Adriansyah, Andi; Feriyanto, Dafit; Rahayu, Muthia; Zamzami, Annisa Hakim; Yuliawati, Elly; Pratiwi, Riri
Indonesian Journal for Social Responsibility Vol. 7 No. 02 (2025): December 2025
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v7i02.449

Abstract

Culinary micro businesses and home industries have a strategic role in local economic development, especially in the Tangerang area. However, obstacles such as low brand awareness, less than optimal business management, and minimal understanding of business regulations hinder the competitiveness of this sector. This study aims to examine how product re-branding and improving business governance can increase the competitiveness of culinary micro businesses. Using the Community-Based Research (CBR) methodology, this community engagement initiative involved 10 business owners selected through purposive sampling, utilizing in-depth interviews and field observations. The results showed that the rebranding strategy, including improving packaging, improving product quality, and strengthening marketing messages, succeeded in increasing sales by up to 30%. In addition, training in financial management, marketing, and operational management improved the skills of business actors. Administrative support in managing permits such as NIB, PIRT, and halal certification also provided more trust to consumers. In conclusion, the combination of an effective rebranding strategy and good business governance can increase the competitiveness of this industry.
Pengaruh Kepemilikan Asing, Komite Audit, dan Kinerja Keuangan terhadap Nilai Perusahaan Lestari, Fita Dwi; Setiany, Erna
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.5106

Abstract

Corporate value is used by management in running the business to maximize shareholder wealth. Audit committees, foreign ownership, and financial performance have prospects in the future so that investors will be interested in investing. This population is a manufacturing company that pays out dividends during the period 2016 to 2021 which are listed on the Indonesia Stock Exchange. The sampling technique is 222 companies. The method used is panel data regression. The findings of foreign ownership, debt to equity, total asset turnover, net profit margin, and return on assets significantly affect company value, but audit committees, current ratios, and dividends have no significant effect on company value. It is suggested that the company can improve its financial performance to maximize profit, which reflects the company internally. In addition, foreign ownership can make decisions in the company's strategy to increase the value of the company.
Socialization of Tax Procedure for Domestic Taxpayers Receiving Income Abroad in Pulau Pinang Malaysia Tarmidi, Deden; Setiany, Erna; Bin Rahmad, Khozaeni; Ali, Anees Janee
MOVE: Journal of Community Service and Engagement Vol. 3 No. 3 (2024): January 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i3.297

Abstract

In the era of the global economy, cross-border business activities are widespread, including the urbanisation of citizens abroad, one of which is a member of the Pertubuhan Masyarakat Indonesia (PERMAI) on Penang Island Malaysia both as expatriates, students, entrepreneurs and as a workforce in Malaysia which has an impact on increasing foreign exchange earnings. Specifically, through the Minister of Finance Regulation Number 18 of 2021, the Government of Indonesia has provided direction on how to manage the tax status for domestic taxpayers who work and earn income abroad, or vice versa. However, many taxpayers do not understand their tax status when working and earning income abroad and have the wrong perception that they are at risk of getting a tax bill from the tax authorities in Indonesia, so socialization is needed. This community service activity aims to provide education about tax procedures for Indonesian taxpayers who work and earn income abroad and provide assistance in carrying out procedures according to applicable regulations. This activity was held in Pulau Pinang Malaysia in January 2024 to 75 Indonesians who are domiciled and have income abroad. With the socialization and question and answer method, it was found that all participants did not know the rules and did not understand how the procedure should be before the activity took place. The understanding of the participants increased after the activity, and the majority of participants became vigilant and intended to coordinate with their families in Indonesia regarding their Tax ID Numbers.
Fostering of Halal Culinary Products Through Marketing Innovation for MSME Partners in Meruya Selatan Village: Pengembangan Produk Kuliner Halal Dengan Inovasi Pemasaran pada Mitra UMKM Kelurahan Meruya Selatan Setiany, Erna; HİDAYAH, Nurul; Setiyawati, Hari; Listyaningsih, Fransiska; Feriyanto, Dafit; Ramadhan, Kurnia; Zamzami, Annisa Hakim; Rahayu, Muthia; Hafidz IH, Muhammad
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.24679

Abstract

The development of halal culinary products has become a key strategy to enhance the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in Meruya Selatan. This article aims to identify and analyze the application of marketing innovations in the development of halal culinary products by MSME partners. The research employs a qualitative approach through in-depth interviews, observations, and document analysis involving several culinary MSMEs in the area. The findings reveal that marketing innovations, such as digital media utilization, product rebranding, and community-based collaborations, significantly contribute to increasing sales and expanding market reach. Additionally, halal certification provides added value, fostering consumer trust. Recommendations include strengthening the capacity of MSME actors through continuous training, leveraging information technology, and developing both local and global marketing networks. These measures aim to empower MSMEs in Meruya Selatan to contribute more substantially to local economic growth and support the national halal industry.
PENCIPTAAN IDENTITAS BATIK SEDULUR SIKEP DENGAN PEMBERDAYAAN KELOMPOK BATIK DESA SUMBER DI KABUPATEN BLORA Rudianto, M.; Rahmawati, Rahmawati; Amperawati, Endang Dwi; Djuminah, Djuminah; Hartoko, Sri; Noviani, Rita; Rispantyo, Rispantyo; Malinda, Charly; Setiany, Erna; Mulyani, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Sedulur Sikep atau yang dikenal sebagai Masyarakat Samin menyebar di berbagai daerah di Kabupaten Blora, Pati, Bojonegoro dan sekitarnya. Sedulur Sikep merupakan masyarakat Suku Jawa yang mengikuti pemahaman dan perilaku seora tokoh pada masa sebelum kemerdekaan yang bernama Samin Surosentiko. Salah satu kelompok pemukiman Sedulur Sikep adalah di Dusun Tambak, Desa Sumber, Kecamatan Kradenan, Kabupaten Blora, Jawa Tengah. Pakaian adat yang digunakan merupakan pakaian Jawa yang banyak dipakai oleh masyarakat Jawa pada umumnya. Sedulur Sikep membutuhkan pakaian untuk digunakan dalam berbagai acara perkumpulan, tidak mengubah adat kebiasaan pakaian yang sering digunakan tetapi dibutuhkannya penguat identitas Sedulur Sikep. Solusi yang ditawarkan oleh Tim Pengabdian Kepada Masyarakat (PKM) Kerjasama adalah perancangan desain motif batik identitas Sedulur Sikep dengan pemberdayaan masyarakat Desa Sumber. Di Desa Sumber tedapat Kelompok Batik dengan nama Batik Manggar, usaha dalam memproduksi kain batik di tingkat lokal. Kelompok Batik Manggar dilibatkan dalam produksi kain batik bagi Sedulur Sikep. Tim PKM Kerjasama dapat melakukan pelatihan dan pendampingan dalam: perancangan motif, penyediaan bahan dan peralatan batik, serta proses produksi batik. Produksi batik dengan menerapkan teknik batik cap kertas, yang merupakan pengembangan teknik batik cap untuk memperoleh kemudahan dan keterjangkauan dalam pembuatan alat cap. Kegiatan menghasilkan luaran artikel ilmiah pengabdian masyarakat, publikasi media, dan pendaftaran Hak Kekayaan Intelektual (HKI) motif batik identitas Sedulur Sikep.
Financial Planning for Female Micro-Entrepreneurs in Malaysia Setiany, Erna; Hidayah, Nurul; Tarmidi, Deden; Bin Rahmad, Khozaeni; Zahari, Afzal Izzaz
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vx8am122

Abstract

Female migrant workers and Indonesian-descent micro-entrepreneurs in Malaysia face practical constraints in financial literacy, household–business cash-flow separation, and cross-border financial planning. This international joint community service—organized by Universitas Mercu Buana (UMB) with PERMAI Pulau Pinang and Universiti Sains Malaysia (USM)—delivered a contextualized training on budgeting, saving, and simple record-keeping for Indonesian communities in Pulau Pinang. The method combined partner mobilization, needs scoping, a face-to-face workshop, and a post-activity focus group discussion to inform sustainability steps. Thirty-three participants attended on 27 April 2025 at Yayasan An-Nahdhoh. Immediate outcomes included clearer understanding of household budgeting, the importance of separating personal and micro-business cash flows, and better coordination of remittances with families in Indonesia. Public outputs (video and mass-media coverage) enhanced accountability and replication potential. The findings suggest that simple, behaviorally oriented tools—delivered via trusted diaspora partnerships—can improve planning readiness and support micro-enterprise resilience
The Moderating Role of Financial Performance on Governance and Firm Characteristics toward Sustainability Disclosure Hussin, Saddam; Setiany, Erna
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

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

Abstract

The growing importance of sustainability reporting has prompted companies to pay closer attention to factors influencing its disclosure. This study investigates the effect of board size, CEO educational background, firm size, and leverage on sustainability report disclosure, with financial performance acting as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange that published both financial and sustainability reports between 2019 and 2023. Purposive sampling was employed to select the sample, and data were analysed using panel data regression in EViews 12, with hypothesis testing conducted through t-tests. The findings reveal that board size and CEO educational background do not significantly influence sustainability report disclosure, whereas firm size and leverage have a positive impact. Furthermore, financial performance moderates these relationships: it weakens the effect of board size and CEO education on disclosure, but strengthens the influence of firm size and leverage. These results highlight the critical role of financial performance in shaping sustainability reporting practices, providing insights for both policymakers and corporate management in promoting transparency and accountability.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Ali, Anees Janee Amperawati, Endang Dwi Andi Adriansyah Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Bin Rahmad, Khozaeni Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Deden Tarmidi Djuminah Djuminah Djuminah Djuminah, Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Fita Dwi lestari G A Arwati, I Hafidz IH, Muhammad Hari Setiyawati Hartoko, Sri Hesti Fitriani Hussin, Saddam Indriani, Saskia Irma Novia Iwan Setiadi Julpri Andika Lestari, Fita Dwi Listyaningsih, Fransiska Lucky Nugroho M. Rudianto Malinda, Charly Meryana Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Nur Aisah NURUL HIDAYAH Nurul Hidayah Pratiwi, Riri Puji Rahayu Raden Mohamad Herdian Bhakti Rahayu, Muthia RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rita Noviani Rita Noviani, Rita Rizki Briandana Rudianto, M. Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Mulyani Sri Wahyu Agustiningsih Suharmadi Suharmadi Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Villany Golwa, Gian Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zahari, Afzal Izzaz Zubir Azhar