Garuda - Garba Rujukan Digital

Strategi Pemasaran Digital Branding untuk UMKM Berbasis TikTok Bandawaty, Euis; Gunardi; Kartikaningsih, Dewi; Ramdani Rakasiwi, Gama; Sunaryo; Mujiani, Sari
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1581

Strategi pemasaran digital telah menjadi salah satu pendekatan utama untuk meningkatkan daya saing UMKM di era globalisasi. TikTok, sebagai platform media sosial yang sedang naik daun, menawarkan peluang besar bagi UMKM untuk memanfaatkan fitur kreatifnya dalam membangun branding digital. Artikel ini bertujuan untuk mengeksplorasi implementasi strategi pemasaran digital berbasis TikTok dalam pengabdian masyarakat untuk meningkatkan branding UMKM. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui pendekatan partisipatif, melibatkan 15 UMKM di wilayah Jawa Barat. Hasil penelitian menunjukkan bahwa TikTok dapat meningkatkan kesadaran merek hingga 60% melalui konten kreatif, kolaborasi dengan influencer, dan optimalisasi algoritma platform. Pembahasan lebih lanjut menggarisbawahi tantangan teknis dan strategi yang relevan untuk memaksimalkan manfaat TikTok bagi UMKM. Kesimpulan menekankan pentingnya edukasi dan pendampingan yang berkelanjutan untuk meningkatkan keberlanjutan usaha

Pengaruh Corporate Governance Structure dan Leverage Terhadap Pengungkapan Intellectual Capital Mujiani, Sari; Wilestari, Median; Putri, Maharani Eka
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.1751

The purpose of this research is to obtain empirical evidence about the effect of independent commissioner, foreign ownership and leverage on intellectual capital disclosure at indeks kompas 100 companies listed in Indonesia Stock Exchange in 2014-2018. This research used a purposive sampling technique to collect data and consisted of 12 companies listed on the Indonesia Stock Exchange in 2014-2018. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 9 version. The results of the research based on the tests that have been that independent commisioner not had a significant effect on intellectual capital disclosure, while foreign ownership and leverage had a significant positive effect on intellectual capital disclosure.

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PAJAK PENGHASILAN BADAN TERUTANG -, Qotrunnida; -, Rianto; Mujiani, Sari
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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

This study aims to determine the effect of Capital Structure and Profitability on Corporate Income Tax Payable. The sample used in this study consists of companies listed on the Indonesia Stock Exchange (IDX) that published complete financial reports for the years 2020-2023, with 26 companies selected using purposive sampling. The independent variables in this study are Capital Structure, measured by the Debt to Equity Ratio (DER), and Profitability, measured by the Return on Assets (ROA), while Corporate Income Tax Liability is used as the dependent variable. The results of the study indicate that capital structure does not have a significant effect and has a negative relationship with corporate income tax payable. Profitability has a significant positive effect on corporate income tax payable. These findings have important implications for managerial decision-making and corporate tax policy.

WHAT ARE THE AFFECTING FACTORS ON ENVIRONMENTAL DISCLOSURE ON THE COMPANIES? Mujiani, Sari; Wilestari, Median; Astuti, Aprilia Diah
Mediastima Vol. 27 No. 1 (2021): Mediastima
Publisher : Program Studi Manajemen, Fakultas Ekonomi, IBI-K57

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/mediastima.v27i1.215

The aim of this study is to determine affecting factors on Corporate Environmental Disclosure on Go Public companies listed in PROPER from 2015 to 2019. Companies with gold and green ranking and listed in PROPER are included the population in this study. This phrase could be omitted, samples were taken using a purposive sampling method with specific parameters. The findings of this research show that: (1) The size of the Audit Committee has a positive impact on the occurrence of corporate environmental disclosure. This is because if the number of audit committees within an organization exceeds the number of requirements set, it will lead to increased supervision and company controls to ensure that the expected environmental disclosures are made. (2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures. (3) The incidence of corporate environmental disclosure is unaffected by environmental results. This explains why environmental success has had little effect on companies that are featured prominently in the PROPER ranking, allowing the public to better recognize and support the company's efforts.

Pengaruh Cash Coversion Cycle, Networking Capital Terhadap Cash Holding (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Juardi, Juardi; Mujiani, Sari; Silfianah, Nita; Sari, Sukarni Novita
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 3 No. 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to determine the effect of cash conversion cycle, net working capital on cash holding on manufacturing companies in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX). The sampel used in this study is a company listed on the Indonesia. The research period was the period of 2015-2019. The sampel of this study was obtained used a purposive-sampling method where 35 companies met the criteria. This research used secondary data and was analyzed using SPSS 26. The data analysis method used in this research was multiple linear regression analysis. The result showed that cash conversion cycle have a negative and significant on cash holding and net working capital have a positive and significant on cash holding. The ability of independent variables to explain the dependent variable is 40,5% and 59,5% was explained by other variables outside of this study

Pengaruh Corporate Governance Structure dan Leverage Terhadap Pengungkapan Intellectual Capital Mujiani, Sari; Wilestari, Median; Putri, Maharani Eka
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.1751

The purpose of this research is to obtain empirical evidence about the effect of independent commissioner, foreign ownership and leverage on intellectual capital disclosure at indeks kompas 100 companies listed in Indonesia Stock Exchange in 2014-2018. This research used a purposive sampling technique to collect data and consisted of 12 companies listed on the Indonesia Stock Exchange in 2014-2018. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 9 version. The results of the research based on the tests that have been that independent commisioner not had a significant effect on intellectual capital disclosure, while foreign ownership and leverage had a significant positive effect on intellectual capital disclosure.

FAKTOR-FAKTOR YANG MEMPENGARUHI ABNORMAL RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mujiani, Sari; Soraya, Elly; Yuliawati, Sasmita
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 1 No. 1 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v1i1.31

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Firm size dan Sustainability Report terhadap Abnormal Return Saham. Profitabilitasdalam penelitian ini adalah Return on Equity (ROE), Firm size diukur menggunakan total asset, dan sustainability report diukur menggunakan GRI G4. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan laporan keuangan dan sustainability report pada tahun 2014-2018 dengan 7 perusahaan sampel yang menggunakan metode purposive sampling. Metode Analisa data menggunakan analisis regresi data panel. Berdasarkan hasil penelitian menunjukkan bahwa Profitabilitas (ROE) berpengaruh positif signifikan terhadap Abnormal Return Saham. Sedangkan Firm Size berpengaruh negatif signifikan terhadap Abnormal Return Saham.Sustainability Report pada aspek ekonomi berpengaruh positif signifikan terhadap Abnormal Return Saham, pada aspek lingkungan berpengaruh negatif signifikan terhadap Abnormal Return Saham, pada aspek sosial berpengaruh positif tidak signifikan terhadap Abnormal Return Saham.

PELATIHAN PENGELOLAAN KEUANGAN BAGI UMKM DI DESA CIKARAGEMAN KABUPATEN BEKASI JAWA BARAT: IMPLEMENTASI PRINSIP AKUNTANSI SEDERHANA Mujiani, Sari; Patriandari, Patriandari; Rianto, Rianto; Kurniawan, Elan; Abdurrosyid, Moh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26458

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan penerapan prinsip akuntansi sederhana bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Cikarageman, Kabupaten Bekasi, Jawa Barat. Latar belakang kegiatan ini didasarkan pada rendahnya pemahaman keuangan di kalangan UMKM, yang berpotensi menghambat pertumbuhan ekonomi lokal. Metode pelatihan partisipatif dan interaktif diterapkan, melibatkan tokoh masyarakat, pemilik UMKM, dan pemerintah desa. Materi pelatihan meliputi prinsip akuntansi, pencatatan transaksi, dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman literasi keuangan dan kemampuan menerapkan prinsip akuntansi sederhana oleh peserta. UMKM di Desa Cikarageman mampu meningkatkan transparansi dan keteraturan pencatatan keuangan mereka. Dampak positif terlihat dalam perkembangan bisnis dan kontribusi lebih besar terhadap ekonomi lokal.

THE INFLUENCE OF FINANCIAL SELF-EFFICACY ON STUDENTS' INVESTMENT INTEREST WITH INVESTMENT KNOWLEDGE AS A MODERATING VARIABLE Mujiani, Sari
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11164

Abstract Investment is the most appropriate way to increase money for students who are busy with various activities. There are several factors that can influence students' investment interest, including Financial Self Efficacy and knowledge of investment itself. Therefore, this research aims to analyze the influence of Financial Self Efficacy on Students' Investment Interest with Investment Knowledge as a moderating variable which researchers believe can strengthen the influence of this variable. This research is a quantitative research with an explantory approach. The data used in this research is secondary data distributed through a questionnaire scale containing 20 question items to 250 students of Asy-Syafi'iyah Islamic University with the criteria of 3 months of investing across all platforms with consideration of investment consistency and adjusted to the average student investment. The data collected in this study was analyzed using PLS 3.0. The research results show that the Financial Self Efficacy variable has a positive relationship and a significant influence on the Student Investment Interest variable because increasing self-confidence in managing finances will increase the financial potential of Asy-Syafi'iyah students to become more prosperous and ultimately students will manage their finances. his finances are as good as possible. One way is by investing. Apart from that, the Investment Knowledge variable can moderate the influence of the Financial Self Efficacy variable on the Student Investment Interest variable because increasing investment knowledge in students will make their self-confidence higher. In the end, student savings increase and students continue to think about expanding them. One way is by investing. Keywords : Financial Self Eficacy, Investment Interest, Investment Knowledge

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