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All Journal JURNAL BISNIS STRATEGI Jurnal Studi Manajemen Organisasi Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) Abdimas Jurnal Penelitian Ekonomi dan Bisnis At-Taqaddum KEUNIS Management Analysis Journal Journal of Economic Education EBSJ DIJB (Diponegoro International Journal of Business) Jurnal Masyarakat Merdeka (JMM) Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis SOLUSI Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Jurnal RAK (Riset Akuntansi Keuangan) DIMASEKA Tematik Finavest: Jurnal Ilmiah Ilmu Keuangan Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Widyakto, Adhi
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA UMKM TEMPE MURNI BERDASARKAN SAK EMKM Okta, Oktavie Fresiliasari; Suhardjo, Yohanes; Widyakto, Adhi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14699713

Abstract

Tempe Murni UMKM is one of the UMKM businesses in Pedurungan District which is engaged in the manufacture and sale of tempeh. This business is known to have not recorded financial transactions properly and correctly. This is indicated by the absence of financial reports regarding the amount of profit or loss, either daily, monthly, or annually. Therefore, this community service activity aims to provide an understanding of accounting in preparing financial reports in accordance with SAK EMKM for UMKM managers. The method used is a qualitative method by means of observation and interviews which produce data in the form of written or spoken words that can be observed from the owner of Tempe Murni UMKM. The results of this community service activity may still have many shortcomings, but basically the output results obtained in this activity are that the owner and employees of Tempe Murni UMKM already understand and are also able to prepare UMKM financial reports. Suggestions for the future, Tempe Murni UMKM must switch to using financial application technology so that the process is easier and does not complicate the preparation of UMKM financial reports based on SAK EMKM.
How Does Profitability Moderate the Impact of Financial Performance on Firm Value? Widyakto, Adhi; Fresiliasari, Oktavie; Octavia, Ayu Nurafni; Choudury, Masudul Alam; Yusof, Rosylin Mohd
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6742

Abstract

This study investigates the impacts of financial performance—assessed through blockholding, board size, and capital structure (debt-to-equity ratio/DER) variables—on firm value, with profitability (ROA) acting as a moderating variable. Data obtained from a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 were analyzed using panel data regression analysis in EViews 13. The findings reveal that blockholding exerts a negative and significant influence on firm value, indicating that ownership concentration may lead to agency conflicts and weaken investor confidence. Conversely, DER shows a positive and significant relationship with firm value, suggesting that a sound capital structure can enhance firm performance and signal financial stability to the market. Meanwhile, board size does not have a significant effect on firm value, implying that governance quality is more vital than the number of directors. Furthermore, profitability (ROA) does not moderate the relationship between blockholding, board size, or DER and firm value. These results emphasize that ownership and capital structures remain the key determinants of firm value, and profitability alone cannot strengthen these relationships. This study has practical implications for management and investors seeking to increase firm value through effective governance and optimal capital structure management.
Analyzing the Impact of Islamic Literacy, Technology, and Experience on MSME Performance: The Role of Spirituality as a Moderating Variable Widyakto, Adhi; Souisa, Johanis; Kusumawati, Citra Andriani; Widyarti, Endang Tri
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.19859

Abstract

Research Aims: This study aims to explore the influence of Islamic financial literacy, Islamic fintech, and financial experience on the performance of Micro, Small, and Medium Enterprises (MSMEs), considering spirituality as a potential moderating variable.Design/Methodology/Approach: Employing a sample of 126 MSME owners in Semarang, this research utilizes Hair’s model of calculations. The analytical method applied is multiple regression analysis using the third version of the SmartPLS software.Research Findings: The findings indicate that Islamic financial literacy, Islamic financial technology, and financial experience have a positive and significant impact on MSME performance. However, spirituality did not significantly moderate the relationship between Islamic financial literacy, Islamic fintech, and financial experience on MSME performance.Theoretical Contribution/Originality: This study contributes to the resource-based view theory by examining how a firm’s capabilities and internal resources, conceptualized as a bundle of resources and capabilities, interact with external spiritual values to influence MSME performance. It also addresses the role of internal resources in fostering competition within firms to achieve their goals.
Co-Authors Abdul Karim Andriani Kusumawati, Citra Anindya Ardiansari Ayu Nurafni Octavia Cahyani, Anna Choudury, Masudul Alam Diah Utari, Diah Dian Triyani Diana Puspitasari Endang Endang, Endang Endang Tri Widyarti, Endang Tri Fresiliasari, Oktavie Hanifah, Risti Ulfi Hani’ah, Khoiriana Nur Kamalina Din Jannah Kridasusila, Andy Kusumawati, Citra Andriani Lestari, Rohmini Indah Lulus Prapti NSS, Rr Niati, Asih NSS, RR Lulus Prapti Nur Rohman Nurrohmah, Nanda Okta, Oktavie Fresiliasari Parn, Liina Pradiptya, Adhi Prapti NSS, Rr Lulus Prapti, Lulus Rachmawati, Dyah Ayu Rachmawati, Windasari Rada, Rada Rinawati, Tri Rizkiana, Citra Santo, Susanto Satya, Irma Setyawan, Aditya Setyowati, Ani Souisa, Johanis Sugeng Rianto Sugeng Riyanto Suryawadana, Edy Suryawardana, Edy SUSANTO Susanto Susanto Syafitri, Laela Deasy Tatik Mariyanti, Tatik Teguh Ariefiantoro Teguh Ariefiantoro, Teguh Yohanes Suhardjo Yusof, Rosylin Mohd