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All Journal Journal of Community Service and Empowerment Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Pareto : Jurnal Riset Manajemen dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi
Srihastuti, Eni
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Religion Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Enhancing English and accounting skills through a VOCABING-based technology program for MSMEs in Kediri Prasongko, Angga; Srihastuti, Eni
Journal of Community Service and Empowerment Vol. 5 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i2.29488

Abstract

Digital economic transformation which is the impact of technological development changes the perspective of Indonesian on economic behavior. The use of technology in economics activity is increasing nowadays. It impacts on the development of the economic sectors. Macro, Small and Medium Enterprises (MSME) one of the business roles in Indonesia have to do some innovation for its existing in today's trading world.  The strategy that can be implemented for facing that case is by adapting the technology use and enhancing the quality of human resources through increasing competence and skills. Considering that the performance of an organization is determined by the human resources it has.  Community service program through Integrated Training; Vocabulary Building & Accounting (VOCABING)-Based Technology needs to be held for MSMEs in Kediri. These activities include training in English and the Use of Accounting Technology for improving MSMEs skill. it is based on vocabulary mastery which influence the ability to understand the complex information and instructions. The activity held two days series through four steps; planning, implementation, evaluations, and reporting. For proving the training’s goals, it used tests and assessment. The results showed that there was an increase of 12.5% in the final English test score and participants completed the work instruction assessment correctly.
Pelatihan Literasi Keuangan Digital dan Pencegahan Pinjaman Online Ilegal Bagi UMKM di Desa Campursari Rahayu, Puji; Srihastuti, Eni
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 10 No. 1 (2025)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v10i1.2640

Abstract

Financial literacy is an important skill that influences the success of Micro, Small and Medium Enterprises (MSMEs). The aim of the community service program is designed to increase financial literacy among MSMEs in the Campursari village area, Sidorejo District, Magetan Regency. This program involves training on financial planning and preventing illegal online investments and loans. The method used includes lectures. The training participants are MSMEs from various types of businesses in Campursari Village. The results of the training showed an increase in participants' understanding of financial planning, as well as improving practical skills in making financial plans. Training participants also felt an increase in understanding about how to access the OJK website to complain about illegal lending practices or view legal Fintech Lending companies. This program is expected to contribute to the sustainability and growth of MSMEs by increasing financial literacy while preventing illegal loans.
PENGARUH LEVERAGE, EARNING POWER, FREE CASH FLOW, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA PADA PERUSAHAAN SUBSEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2020-2022 Sri Utami, Novi Robin; Luayyi, Sri; Srihastuti, Eni
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i6.11415

Abstract

Abstract This study aims to analyze the Effect of Leverage, Earning Power, Free Cash Flow, and Dividend Policy on Earnings Quality in Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023. The Leverage variable is proxied by Debt to Equity Ratio, Earning Power is proxied by Return On Assets, Free Cash Flow, and Dividend Policy is proxied by Dividend Payout Ratio and Earnings Quality. The sampling technique in this study used the purposive sampling method, the final sample obtained was 10 Food & Beverage sub-sector companies listed on the IDX. This study uses secondary data obtained through the official IDX website. This study is a Quantitative Descriptive study with an analysis method using multiple linear regression analysis. The results of the study indicate that partially Leverage, Dividend Policy have a positive and significant effect on Earnings Quality, and Earning Power, and Free Cash Flow do not have a significant effect on Earnings Quality. While simultaneously between Leverage, Earning Power, Free Cash Flow, and Dividend Policy have a significant effect on Earnings Quality. Keywords: leverage, earning power, free cash flow, dividend policy and earnings quality. Abstrak Penelitian ini bertujuan untuk menganalisis Pengaruh Leverage, Earning Power, Free Cash Flow, Dan Kebijakan Dividen Terhadap Kualitas Laba pada perusahaan subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023. Variabel Leverage diproksikan dengan Debt to Equity Ratio, Earning Power diproksikan dengan Return On Assets, Free Cash Flow, dan Kebijakan Dividen diproksikan dengan Dividend Payout Ratio serta Kualitas Laba Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sampel akhir yang diperoleh adalah sebanyak 10 perusahaan subsektor Food & Beverage yang terdaftar di BEI. Penelitian ini menggunakan data sekunder yang diperoleh melalui website resmi BEI. Penelitian ini merupakan penelitian Deskriptif Kuantitatif dengan metode analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Leverage, Kebijakan Dividen berpengaruh positif dan signifikan terhadap Kualitas Laba, serta Earning Power, dan Free Cash Flow tidak berpengaruh signifikan terhadap Kualitas Laba. Sedangkan secara simultan antara Leverage, Earning Power, Free Cash Flow, dan Kebijakan Dividen berpengaruh signifikan terhadap Kualitas Laba. Kata kunci : leverage, earning power, free cash flow, kebijakan dividen dan kualitas laba.
The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX Erlikawati, Erlikawati; Srihastuti, Eni; Awalina, Putri; Agustin, Beby Hilda
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4092

Abstract

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly important. The purpose of this study is to determine how corporate governance, especially commissioner compensation, board size, and company size affect the company's capital structure. The sample of this study includes companies listed on the LQ 45 index on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data comes from financial reports available on the IDX website. To test the hypothesis, a two-way ANOVA analysis was used. The research findings show that there is no significant difference in capital structure related to compensation and board size. Conversely, company size shows a significant effect on variations in capital structure. In addition, there is no significant interaction between board compensation, board size, and company size in their effect on differences in company capital structure.
Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability Sari, Sinta Puspita; Srihastuti, Eni; Niam, Muhammad Alfa
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4152

Abstract

Climate change remains a critical global challenge requiring effective policy interventions. Green taxation has emerged as a strategic policy instrument to mitigate environmental degradation and promote sustainability. This study investigates the impact of green taxes on environmental sustainability, particularly in energy sector companies disclosing carbon emissions from their operations. Additionally, it examines the role of Environmental, Social, and Governance (ESG) disclosures in fostering sustainable practices. A quantitative approach is employed, using purposive sampling to select a sample of energy sector companies listed on the Indonesia Stock Exchange (BEI) between 2022 and 2023. The sample criteria include: (1) energy companies listed on the BEI, (2) non-top-listed firms during the same period, and (3) firms without a complete sustainability report, resulting in 68 data points. This study utilizes secondary data sourced from company annual reports, analyzed using SPSS V25 software. The findings reveal that green taxes exert a significant and positive influence on environmental sustainability. The study’s results are expected to contribute to the formulation of more effective environmental policies in Indonesia, while also advocating public awareness and support for green tax implementation through structured socialization efforts.
Analisis Kontribusi dan Efektivitas dalam PenerimaanePajakoRestoran, Pajak Hoteli dani Pajak Parkir terhadapi Pendapatan lAsli Daerahi(PAD) Kotal Kediri Bhasthiar, Adhik; Srihastuti, Eni; Isnaniati, Siti
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.836

Abstract

Thisi researchi wasi conductedi with thel aim of knowingi the percentage contribution and effectiveness lof Restauranti Tax, Hotel iTax, andi Parkingi Tax lin thel City of Kediri. The datai analysisi techniquei usedi in thisi studyi is a quantitative descriptivel analysis. Thel steps of this research are calculating the leveli of contribution land effectiveness of restaurant tax revenue, hotel tax, and parking taxi on the regionali tax of the icity of Kediri from 2017 to 2021. Thei datal sourcel used in thisi study isi primaryi data with qualitative idata types and quantitative data taken directly fromi the company. The datanis in the formmof datacon the general history of PAD, PAD location, organizational structure, PAD vision and mission, employment, PAD operational activities, and PAD income reports for 2017-2021. From themresults of the calculation lanalysis, it showsi thatathe levelnof contributioni of restaurant tax, hotel itax, and parking taxoto Regional Tax, shows that in 2017-2021 the level of contribution has increased and decreased, but in general the trend has increased and lis ini theovery goodocategory withi a range of values 55.05%-85.05%. For theelevel of effectivenessmof irestaurant taxes, hotel taxes andaparking taxesi in 2017-2021 they are inothe very effectivencategory with a value of 83.76% -128.52%. it cani benconcluded thatewith the analysis of thealevel ofocontribution and the effectivenessi of restaurant tax revenue, hotelatax, and parking tax whether it has been effective or not.
Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri) Nurazzah, Fikriz Ayu; Alfa Niam, Muhammad; Srihastuti, Eni
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.837

Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.
Co-Authors Agustin, Beby Hilda Alfa Niam, Muhammad Angga Prasongko Awalina, Putri Bhasthiar, Adhik Erlikawati, Erlikawati Isnaniati, Siti Niam, Muhammad Alfa Nurazzah, Fikriz Ayu Puji Rahayu Sinta Puspita Sari Sri Luayyi Sri Utami, Novi Robin