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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah)
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
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Pengaruh Leverage Pertumbuhan Penjualan dan Profitabilitas Terhadap Nilai Perusahaan Ayu, Eliza Sari; Setiyowati, Supami Wahyu; Yogivaria, Doni Wirshandono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i4.15702

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui korelasi yang ada antara nilai pelanggan, ekspansi penjualan, leverage, dan profitabilitas. Pada tahun 2020 hingga 2022, penelitian ini menggunakan kohort sebanyak 68 perusahaan manufaktur yang terdaftar di BEI. Purposive sampling telah diterapkan sebagai teknik pengambilan sampel. Untuk membuktikan hipotesis, penelitian ini menggunakan analisis model luar dan model dalam. Sesuai dengan hasil penelitian ini, nilai suatu perusahaan dipengaruhi secara signifikan oleh profitabilitas dan leverage. Peningkatan penjualan tidak memberikan dampak yang signifikan terhadap organisasi.
Peningkatan Pertumbuhan Bisnis Melalui Pelatihan dan Pendampingan Pembuatan Laporan Keuangan dan Pemasaran di Bimbingan Belajar Masterprima Setiyowati, Supami Wahyu; Asna, Asna; Fauzan, Fauzan; Mardiana, Mardiana; Zahro, Fatmawati
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 1 (2025): Bulan September
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i1.132

Abstract

Pengabdian ini bertujuan untuk membantu mitra UMKM Bimbingan belajar Masterprima dalam menyelesaikan permasalahan lemahnya pemasaran dan pembuatan laporan keuangan. Solusi yang ditawarkan adalah dengan memberikan workshop, pelatihan dan pendampingan untuk mengoptimalkan sistem informasi manajemen (SIM) dan menerapkan digital marketing. Pengabdian ini ini menggunakan metode survei dan wawancara langsung dengan mitra UMKM Bimbingan belajar Masterprima. Workshop dan pelatihan digital marketing juga dilakukan untuk meningkatkan wawasan dan pemahaman pimpinan dan karyawan Masterprima digital marketing dan pentingnya laporan keuangan yang berkualitas Hasil akhir  dari kegiatan ini adalah adanya peningkatan sumberdaya manusia dan peningkatan omzet. Laporan keuangan bisa dibuat berdasarkan kebutuhan manajemen. Omzet penjualan meningkat 50% setelah adanya pelatihan dan pendampingan dibuktikan dengan adanya kerjasama dengan sekolah dan pencapaian target bulanan.
Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Indiraswari, Susmita Dian; Setiyowati, Supami Wahyu
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.13

Abstract

Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions.
Optimalisasi kapasitas produksi dan penjualan melalui penerapan alat pasteurisasi dan digital marketing pada usaha bersama susu Desa Clumprit Malang Hari Lugis Purwanto; Kristina Sedyastuti; Sri Wilujeng; Supami Wahyu Setiyowati; Asna Asna
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34658

Abstract

AbstrakKelompok Usaha Bersama (KUBE) Susu Clumprit di Desa Clumprit, Kecamatan Pagelaran, Kabupaten Malang, adalah kelompok usaha yang memproduksi susu sapi murni. Permasalahan utama yang dihadapi mitra adalah kapasitas produksi dan tingkat penjualan yang rendah yang diakibatkan proses produksi yang masih konvensional serta terbatasnya strategi pemasaran. Proses pasteurisasi dilakukan menggunakan panci dan kompor tanpa monitoring suhu sehingga menyebabkan kualitas susu tidak konsisten, sedangkan penjualan yang hanya dititipkan di warung sekitar menjadikan penghambat perluasan pasar. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas produksi dan penjualan melalui penerapan teknologi tepat guna dan strategi pemasaran digital. Mitra sasaran adalah seluruh anggota KUBE Susu Clumprit yang berjumlah 10 orang. Metode pelaksanaan meliputi pelatihan dan demonstrasi penggunaan alat pasteurisasi yang dilengkapi monitoring suhu, pelatihan penggunaan alat cup sealer, serta pendampingan penerapan digital marketing melalui media sosial dan marketplace. Hasil implementasi teknologi dan digital marketing melalui kegiatan pengabdian ini menunjukkan terjadi peningkatan kapasitas produksi dan jumlah penjualan susu siap minum sebesar dua kali lipat dari sebelumnya. Kata kunci: pasteurisasi; digital marketing; KUBE susu clumprit Abstract The Clumprit Milk Joint Business Group (KUBE) in Clumprit Village, Pagelaran District, Malang Regency, is a business group that produces pure cow's milk. The main problems faced by partners are low production capacity and sales levels due to conventional production processes and limited marketing strategies. The pasteurization process is carried out using pans and stoves without temperature monitoring, resulting in inconsistent milk quality, while sales are only consigned to nearby stalls, which hinders market expansion. This community service activity aims to increase production and sales capacity through the application of appropriate technology and digital marketing strategies. The target partners are all 10 members of the Clumprit Milk KUBE. The implementation method includes training and demonstrations on the use of pasteurization equipment equipped with temperature monitoring, training on the use of cup sealers, and assistance in implementing digital marketing through social media and marketplaces. The results of implementing technology and digital marketing in this program show a twofold increase in production capacity and sales of ready-to-drink milk compared to previous levels. Keywords: pasteurization; digital marketing; KUBE susu clumprit
Peningkatkan Value Added dan Market Orientation Olahan Varian Jamur UMKM Cahaya Putra di Kabupaten Malang Dwanoko, Yoyok Seby; Wahyu Setiyowati, Supami; Ba'diya Kusufa , Roni Alim
Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2023): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i1.7707

Abstract

Small and medium-sized enterprises (SMEs) Cahaya Putra as partners are located on Jl Masjid Arosidin Genengan Village, Pakisaji District, Malang Regency, East Java Province. The partner runs its business for 7 years, starting in 2015 until now. The production process carried out by partners still traditionally uses simple equipment. The type of processed mushroom food is still one product, namely mushroom chips. The taste is also still one taste, namely original. The packaging is still a standard form of plastic wrap size 0.10 pillow shape only and is less attractive. Marketing reach is still an area in Malang only and has not been marketed online. The community service methods used are observation, interviews, program planning and preparation, implementation of activities, and program evaluation. The results obtained are to provide appropriate production equipment procurement solutions as needed by the partner, improved quality, and packaging models of products that have attractive market competitiveness. The community service team conducts training and mentoring on financial management, how to conduct market research, and production control management, development of product variants, making new flavor variations through processed types of food raw materials for mushrooms, and online digital marketing training.
Peran Mediasi CSR (Corporate Social Responsibility) Berbasis CAR (Capital Adequacy Ratio) dan LDR (Loan To Deposit Ratio) Terdapat Profitabilitas pada Bank yang Terdaftar di Bei Tahun 2020-2024. Wahyu Trisanti; Ati Retna Sari; Supami Wahyu Setiyowati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9728

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability, with Corporate Social Responsibility (CSR) based on Global Reporting Invitation (GRI) indicators as an intervening variable in banking sector companies. The research method used in this study is a quantitative intervening method using secondary data derived from financial reports for the 2020-2024 period. The sample in this study was 40 banks listed on the Indonesia Stock Exchange using a purposive sampling technique. The data analysis technique used in this study was the Measurement Outset Model, an internal model, and hypothesis testing using SmartPLS. The results indicate that Corporate Social Responsibility (CSR) has a mediating role in the effects of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability. This study recommends CSR (Corporate Social Responsibility) by considering the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) factors because these activities require expenditures or financing within the company. Future researchers can consider analyzing other variables related to CSR (Corporate Social Responsibility) and profitability.
Determinan Kinerja Keuangan Perbankan Syariah Risal Ali Fatoni; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6654

Abstract

The purpose of this study is to analyze the effect of profit sharing rate, Islamic Social Reporting (ISR), Mudharabah, Musyarakah, and Non-Performing Financing (NPF) on the profitability of Islamic banks in Indonesia. With a quantitative approach, this study focuses on six Islamic banks registered with the Financial Services Authority (OJK) during the period 2018 to 2023. Data analysis was conducted using the SamartPLS 4 method to test the direct, indirect, and moderation relationships between variables. The results show that the profit sharing rate and ISR have a positive effect on profitability, reflecting their role in increasing transparency and stakeholder trust. In contrast, Mudharabah and Musyarakah financing show a negative relationship to profitability, which is caused by the associated operational risks and challenges. In addition, NPF shows a significant negative impact, emphasizing the importance of effective risk management to maintain financial stability. This study is expected to provide benefits to the literature by integrating these variables into a comprehensive framework and providing an understanding of the various aspects that affect financial performance in Islamic banks. The results provide valuable implications for improving profitability and driving sustainable growth in the Islamic banking sector.
Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP: Tingkat Sistematika Dan Pelayanan Penggunaan E-Filing Terhadap Kepatuhan WP Dimoderasi Pemahaman WP Fitri Andriani; Retno Wulandari; Supami Wahyu Setiyowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.3077

Abstract

Abstrak This study aims to obtain evidence and explain the effect of the systematic level of e-Filing and the service of using e-Filing on taxpayer compliance, along with understanding taxpayers as a moderating variable. The level of systematics of e-Filing in this study is the level of ease and difficulty for its users. The service using e-Filing in this research is a service provided by the Direktorat Jenderal Pajak (DJP) to taxpayers through the Primary Tax Service Office (KPP), to be able to report SPT online. Research implemented to Individual Taxpayers (WPOP) registered at KPP Pratama Kepanjen. study This is a quantitative research. The information used is data raw (primary), using a survey method to carry out questionnaires. The technique of obtaining a sample using accidental sampling, obtained as many as 75 people. The data analysis method used path analysis with the help of the SmartPLS 3.0 test tool. Based on the test results, it is concluded that (1) the level of systematic use of e-FiIing has no effect on taxpayer compliance. (2) the service using e-FiIing has a positive and significant impact on taxpayer compliance. (3) understanding taxpayer snot can moderate the effect of the systematic level of use of e-FiIing on taxpayer compliance. (4) understanding of taxpayers moderates the effect of service relations using e-FiIing on taxpayer compliance. Kata Kunci: e-filing, compliance, service, taxpayers, understanding
Penentu Harga Saham: Analisis Perbandingan Sebelum dan Sesudah Restrukturisasi Hutang Perusahaan Elok Lailia Kumala; Supami Wahyu Setiyowati; Susmita Dian Indraswari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5812

Abstract

This study aims to determine the effect of liquidity, leverage, profitability on stock prices before and after debt restructuring in non-financial companies IDX-IC listed on the Indonesia Stock Exchange. This research uses quantitative research methods. The population used in this study is a sectoral non-financial company IDX-IC listed on the Indonesia Stock Exchange with a 6-year observation year, namely 2016-2021. The research sample is a company that has carried out debt restructuring from 2017 to 2020, namely 30 companies selected by purposive sampling. Data collection techniques use secondary data. Data analysis techniques use Partial Least Square (PLS), and Partial Least Square-Multi Group Analysis (PLS-MGA) to see the difference in effect between before and after debt restructuring. The results showed that liquidity has a positive and significant effect on stock prices, leverage has no significant effect on stock prices, and profitability has no significant effect on stock prices. The results also show that there is no significant difference in the effect of the independent variables used in the study on stock prices before and after debt restructuring. Keywords: likuidity, leverage, profitability, stock prices, debt restructuring
Moderasi Size Pada Struktur Modal dan Pembiayaan Murabahah Terhadap Profitabilitas Bank Umum Syariah Noer Azlinda; Supami Wahyu Setiyowati; Anwar Made
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7078

Abstract

Tujuan dari penelitian ini adalah memahami dan menyelidiki bagaimana pengaruh moderasi size pada struktur modal dan pembiayaan murabahah terhadap profitabilitas pada bank umum syariah di (OJK) antara tahun 2017-2020. Metode yang dipakai pada analisis ini merupakan pendekatan kuantitatif. Penelitian ini menggunakan populasi Bank Umum Syariah (BUS) yang terdaftar di (OJK) tahun 2017-2020 berjumlah 15 perusahaan. 8 sampel BUS yang dipakai sesuai dengan kriteria. Uji Data yang diteliti berupa data tahunan. Teknik analisis data yang digunakan yaitu PLS dengan alat analisis data yaitu Smart Partial Least Square (SmartPLS) 3. Hasil penelitian yang dilakukan adalah Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif dan signifikan terhadap profitabilitas, pembiayaan murabahah berpengaruh negatif dan tidak signifikan terhadap profitabilitas, firm size memoderasi struktur modal terhadap profitabilitas, Firm size tidak memoderasi pembiayaan murabahah terhadap profitabilitas.
Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Anwar Made Arshad, Imran Asna Asna Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Ba'diya Kusufa , Roni Alim Chin, Chang Shu Devi Hilda Bekti, Katharina Dewinson Didu Dima Diah Kusumaningrum Diah Diana Marta Dewi Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Fitri Andriani Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Kristina Sedyastuti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nanang Purwanto Nandasari, Silvi Dwi Noer Azlinda Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Retno Wulandari Rini Astuti Risal Ali Fatoni Rita Indah Mustikowati Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Susmita Dian Indiraswari Susmita Dian Indraswari Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati