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All Journal Jurnal Ilmu Manajemen (JIM) JAM : Jurnal Aplikasi Manajemen Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi dan Pajak Journal of Accounting Science CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Tibuana : Journal of Applied Industrial Engineering Majalah Ekonomi Jurnal Penamas Adi Buana International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Jurnal Dinamika Administrasi Bisnis Jurnal Abdimas Bina Bangsa Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) BIP'S : Jurnal Bisnis Perspektif JFAS : Journal of Finance and Accounting Studies EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research ABDIMAS NUSANTARA
Estiasih, Soffia Pudji
Universitas PGRI Adi Buana Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Career Plateau Forms Turnover Intention: The Important Role of Affective Commitment and Career Satisfaction Noerchoidah, Noerchoidah; Widowati, Dyah; Mahmudah, Siti; Pudji Estiasih, Soffia
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 10 No 2 (2023): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v10i2.39583

Abstract

The pervasive high employee turnover intention, particularly prevalent in the hospitality sector, often disrupts company operations. This study investigates the influence of career plateau on turnover intention, mediated by affective commitment and career satisfaction. The research population comprises all hotel employees in East Java, with a sample size of 170 employees. The data analysis used the Partial-Least-Square Structural-Equation-Modeling (PLS-SEM) approach. The hypothesis testing results substantiate that career plateau significantly and negatively impacts affective commitment and career satisfaction. Furthermore, both affective commitment and career satisfaction significantly and negatively influence turnover intention. The study also reveals that career plateau significantly and positively affects turnover intention when mediated by affective commitment. However, when judged by career satisfaction, the career plateau's effect on turnover intention was positive but insignificant.
Pendampingan Penyusunan Laporan Keuangan Berbasis Sustainability dan Peningkatan Literasi Keuangan UMKM di Desa Jimbaran Wetan Widhayani Puri Setioningtyas; Lasiyono, Untung; Suhardiyah, Martha; Prasetyo, Aji; Estiasih, Soffia Pudji
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11574

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi masyarakat, namun masih menghadapi berbagai kendala dalam penyusunan laporan keuangan dan pemahaman literasi keuangan yang berkelanjutan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menyusun laporan keuangan berbasis sustainability serta meningkatkan literasi keuangan di Desa Jimbaran Wetan, Kecamatan Wonoayu, Kabupaten Sidoarjo. Metode yang digunakan berupa pendampingan, pelatihan, dan praktik langsung penyusunan laporan keuangan sederhana yang memperhatikan aspek keberlanjutan usaha. Hasil kegiatan menunjukkan bahwa pelaku UMKM mengalami peningkatan pemahaman mengenai pencatatan keuangan, pengelolaan arus kas, serta pentingnya penerapan prinsip sustainability dalam pengembangan usaha. Selain itu, pelaku UMKM menjadi lebih mampu dalam mengambil keputusan keuangan secara efektif dan berorientasi jangka panjang. Dengan demikian, pendampingan penyusunan laporan keuangan berbasis sustainability dan peningkatan literasi keuangan dapat menjadi strategi yang efektif dalam mendukung keberlanjutan dan daya saing UMKM.
Design of Fermentation Machine With Work System Evaluation Using Fishbone Diagram Method in Surabaya MSMES Cahyono Putra, Andhika; Saputro, Andre Ridho; Kusnanto, Hadi; Estiasih, Soffia Pudji; Adiaksa, Fitrah Thoriq
Tibuana Vol 9 No 02 (2026): Tibuana
Publisher : UNIPA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/tibuana.9.02.11616

Abstract

Tempeh fermentation process in Micro, Small and Medium Enterprises (MSMEs) in Surabaya is generally still carried out conventionally, without the support of tools that are able to control the temperature and fermentation environment stably. Process inefficiencies and product quality irregularities are the main problems that business actors often face. This research aims to design a tempeh fermentation machine based on working system evaluation using the Fishbone Diagram method as an effort to develop appropriate technology. The research method used was descriptive-qualitative with an engineering approach, which included observation, interviews and field studies of three tempeh MSMEs in Surabaya. The results of the Fishbone Diagram analysis show that the main factors causing inefficiency include irregular work methods, lack of technical knowledge, lack of fermentation equipment, and unsupportive working environmental conditions. Based on the results of this evaluation, an MSME scale fermentation machine was designed with automatic temperature control, a capacity of 10–15 kg per batch, and an ergonomic design. Trials show that the machine is able to maintain a stable fermentation temperature, produce tempe products with more consistent quality, and reduce the physical workload of business actors. This research shows that the work systems approach in technology design is able to produce solutions that are contextual, functional and adaptive to the needs of MSMEs. These findings contribute to the development of science and technology in the fields of food technology, work ergonomics, and production equipment innovation based on local needs.
MEASUREMENT OF COOPERATIVE PERFORMANCE WITH THE BALANCE SCORECARD ANALYSIS APPROACH Soffia Pudji Estiasih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5 No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2483

Abstract

This research aims to determine and analyze the Balance Scorecard approach as a measurement the performance of the Republic of Indonesia Employee Cooperative at “Kopertis” Region VII in Surabaya. The Balance Scorecard approach takes into account financial and non-financial aspects that are neglected by traditional performance measurements. Data collection was carried out by interview method with related sections and documentation. The data analysis technique used a qualitative descriptive method with a Balance Scorecard approach through 4 perspectives, namely a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. The results indicate that the measurement of cooperative performance in terms of 4 perspectives as a whole is good; this is indicated by a total score of 9 for financial, customer and learning & growth perspectives, obtaining good scores and a total score of 3 for internal business process perspectives obtaining sufficient scores. The conclusion that can be drawn is that the measurement of performance in cooperatives is more comprehensive. The suggestion proposed is the “Kopertis” Region VII Civil Servant Cooperative in measuring performance using the Balance Scorecard in order to find out the potential that the cooperative has for the welfare of all members.
BOOK TAX DIFFERENCES, OPERATING CASH FLOW, LEVELS OF DEBT, AND PERSISTENCE OF EARNINGS Nurdina Nurdina; R Yudi Sidharta; Soffia Pudji Estiasih; Salsabila Abidah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9156

Abstract

One part of the report that gets a lot of attention from internal and external parties of the company is information about profits. Quality profit information will help interested parties in policy making. This study aims to analyze the role of book tax differences, operating cash flow, and debt levels on earnings persistence. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 51 companies. The sample in this study amounted to 14 manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The results in this study indicate that book tax differences affect earnings persistence, operating cash flow does not affect earnings persistence, and debt levels do not affect earnings persistence in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange.
ANALYSIS OF MSMEs DEVELOPMENT THROUGH CAPITAL, QUALITY OF HUMAN RESOURCES, AND MENTALITY OF BUSINESS ACTORS Anis Lelimawarti; Moh. Afrizal Miradji; Soffia Pudji Estiasih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13363

Abstract

MSMEs development needs to be carried out because it is related to their contribution to the national economy. The development of MSMEs cannot be separated from indicators of increasing income, the addition of various types of businesses, and larger business scales. Of course, it is related to problems, capital, quality of human resources, and the mentality of business actors in running the business. The aim of this research is to analyze the development of MSMEs through capital issues, quality of human resources and the mentality of business actors so that consistency in research results can be found so that they can be used as a basis for developing MSMEs in general. The sampling technique in this research used accidental sampling. The data collection technique uses a survey via questionnaire with 100 respondents divided according to the proportion of the number of MSMEs in each region. Analysis uses Path as data analysis with Smart-PLS as the analysis tool. The findings of this research show that capital and the quality of human resources influence the development of MSMEs, while the mentality of business actors has no influence on the development of MSMEs.
Co-Authors , Nurdina Aan Ferdiansyah Adiaksa, Fitrah Thoriq Aji Prasetyo Almas Fajjriyah Ngadiono Aminatuzzuhro Andhika Cahyono Putra Andre Ridho Saputro Andri Maulana Andriyanto, Wahyu Ari Anis Lelimawarti Arsy, Tegar Muhammad Bambang D.W Baramadya Bisma Arianto Christina Menuk Sri Handayani Danisa Firda Kusuma Wardani Dyah Widowati Eka Hapy Linawati Endang Prihatiningsih Fadia Dwi Agustin Fandy, LM Faradillah Septianti FAUZIYAH Fauziyah Fauziyah Fiky Qurrotu Aini Gani Putra Fiantono Gintan Regita Maharani Hadi Kusnanto I Made Bagus Dwiarta L M Fandy Prayogo Lailil Rahayu Liviana Dwi Rahmadhani Luke Suciyati Amna M.Zidal Khoir Maharani, Gintan Regita Martha Suhardiyah Moch Fidix Pramudiya Moh. Afrizal Miradji Moh. Aslich Alana Mohammad Afrizal Miradji Muhammad Zaqhlul Zaidan Nabila Sari Nashrudin Latif Nashrudin Latif Natasya Elok Saputri Nengke, Hugo Noerchoidah Nova Rio Masandi Nurdina Nurdina Nurul Qodriyah Oktaviana Yulia Putri Pranoto, Eko Adi Prawira, Yuda Putri, Oktavia Yuliana R Yudi Sidharta Retno Adilah Saraswati Reza Yulia Ananda Ria Jessika, Yati Rini Oktavera Salsabila Abidah Sherly Widya Mei Sigit Prihanto Utomo Siti Mahmudah Soloty, Cindy Fransiskho Subakir Sugijanto Suharyanto Taudlikhul Afkar Untung Lasiyono Vita Fatma Handayani Wahyu Eko cahyono Wahyudiono Wahyudiono Widhayani Puri Setioningtyas, Widhayani Puri Widhayani, Puri Setioningtyas Widiar Onny Kurniawan Yati Ria Jessika Yulia Fatmawati