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All Journal Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Empowerment Society Jurnal Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia Jipmas : Journal Inovasi Pengabdian Masyarakat
Hartoko, Sri
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Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Mechanical Engineering Public Health Social Sciences Other

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PENGARUH KUALITAS AKRUAL DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN Wijaya, Anggita Langgeng; Bandi, Bandi; Hartoko, Sri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research tests the effect of accrual quality and leverage on corporate cash holding for a sample of manufacturing company listed in Indonesian Stock Exchange over the period 2006-2007. This research also tests the role of asymmetric information as a mediating variable on the relation between accrual quality and cash holding. Population of this research is 197 manufacturing companies at the Indonesian Stock Exchange. This research uses the purposive sampling method. Hypothesis test of this research em­ploys multiple regression analysis and path analysis. The results show that: accrual quality does not affect asymmetric information; asymmetric information positively affects corporate cash holdings; asymmetric information is not a mediating variable on the relation between accrual quality and cash holding; leverage negatively affects corporate cash holding.
PEMBERDAYAAN USAH MIKRO MELALUI PELATIHAN PENGEMBANGAN PRODUK DAN SALURAN PEMASARAN DIGITAL: Pelatihan olahan makanan, pelatihan branding dan pengemasan, serta pelatihan pengembangan marketplace. M, Rudianto; Rahmawati; Dwi Amperawati, Endang; Djuminah; Marwanti; Hartoko, Sri; Noviani, Rita
Adi Widya : Jurnal Pengabdian Masyarakat Vol 8 No 2 (2024): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v8i2.10767

Abstract

Microenterprises in Desa Sumber are small-scale household businesses run by the local community. Based on the existence of businesses, there are SMEs that produce processed food and batik cloth. In the processed food business, problems arise related to the absence of assistance and business management to develop, so that the community conducts small-scale and limited household businesses. Problems in the batik business are weak competitiveness, the number of batik products produced, and the lack of marketing expansion. The solution applied in this community service is micro business empowerment activities carried out through data collection, partnerships, ease of licensing, institutional strengthening and coordination with stakeholders. Food processing training, branding and packaging training, and marketplace development training were carried out.
Development Of Digital Marketing, Natural Dyeing, And Heating Machine Utilisation At Putri Kawung Bayat SMEs Rahmawati, Rahmawati; Amperawati, Endang Dwi; Djuminah, Djuminah; Hartoko, Sri; Kurniasih, Lulus; Arifah, Siti
IMPOWERMENT SOCIETY Vol 7 No 2 (2024): Agustus
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i2.1359

Abstract

This community service activity in Putri Kawung KUBE, Jarum Village, Bayat District, Klaten Regency aimed to enhance environmentally friendly production processes, IT-based marketing, institutional strengthening, and the adoption of appropriate technology to improve the quality of batik products with natural colors. The methods carried out in this service activity include: education about brand awareness and a number of business management skills such as financial management, marketable packaging and promotion; ppractice of environmentally friendly production processes with natural colours mixed with cow bone powder;adoption of TTG heating machines; pstrengthening diversification capacity both diversification of Klaten characteristic motifs and batik derivative products; p quality testing and quality certification of batik marks, especially for natural colour written batik products; TTG on the use of cow bone material in the natural dyeing process in order to improve the quality of anti-fade products ; and p information technology-based business management practices through digital marketing. The result of this activity is the increased knowledge of business actors in Putri Kawung KUBE in order to increase product innovation which in turn can encourage the optimisation of community income and economy in the Bayat area of Klaten Regency.The abstract contains a summary, introduction, problems, methods, results, and conclusions.
Pemberdayaan UMKM Djasmine Bordir: Peningkatan Kapasitas Produksi dan Pemasaran Digital Prasetyani, Dwi; Honggowati, Setianingtyas; Hartoko, Sri; Rahmawati , Rahmawati; Murni, Sri; M. Rudianto, M; Mulyani, Sri
Jurnal Inovasi Pengabdian Masyarakat Vol 2 No 2 (2025): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : Journal Inovasi Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51922/jipmas.v2i2.212

Abstract

Djasmine Bordir MSME, located in Kudus, faces several major challenges in business development, particularly in terms of production capacity and marketing. The problems encountered include a shortage of skilled labor, manual production processes that result in low efficiency and production capacity, as well as conventional marketing strategies that limit market reach. To address these issues, this community service activity aims to enhance the competitiveness of Djasmine Bordir MSME by providing computerized embroidery machines and digital marketing training. The methods implemented in this program include training on the use of computerized embroidery machines to improve workforce skills, intensive assistance during the production process, as well as training and mentoring in digital marketing to enable products to reach a wider market. In addition, regular monitoring and evaluation are conducted at each stage to ensure the effectiveness of the program. The expected outcomes of this activity are increased production capacity, improved production efficiency, and expanded market reach through the utilization of digital technology. With this intervention, it is hoped that there will be an increase in turnover, operational efficiency, and the sustainability of Djasmine Bordir MSME, thereby contributing to local economic growth and community empowerment.
Does The Disclosure of Carbon Emissions and Green Investment Affect Corporate Financial Performance (A Case Study of The Mining and Energy Subsectors) Rahmawati, Arifiyani Novita; Hartoko, Sri
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8835

Abstract

The purpose of the study is to provide empirical evidence on the influences of carbon emission disclosure (CED) and green investment (GI) on financial performance (FP), as well as the impact of GI on CED. The research population consisted of companies in the mining and energy subsectors listed on the Indonesia Stock Exchange for the period 2018–2019. The sample selection technique used purposive sampling with a total sample of 162 observations from 27 companies. This study examines the effects of CED and GI on FP before COVID-19, during COVID-19, and in the new normal and post-COVID-19 periods. The results indicate that before and during COVID-19, CED had a significant impact on FP, while GI had no effect. However, in the new normal and post-COVID-19 periods, neither CED nor GI influenced FP. Additionally, GI was found to have an impact on CED.
Pendampingan Akuntansi dan Pengembangan Variasi Produk UKM Batik Kartika Blora Rahmawati, Rahmawati; Djuminah, Djuminah; Amperawati, Endang Dwi; Rudianto, M; Murni, Sri; Hartoko, Sri; Arifah, Siti
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 4 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i4.8533

Abstract

Permasalahan dan kendala yang dihadapi oleh mayoritas perajin batik di Kabupaten Blora adalah teknik produksi yang sederhana menghasilkan produk batik yang kurang bersaing di pasar luar Kabupaten Blora. Alasan pemilihan topik pendampingan pengembangan variasi produk UKM Batik Kartika adalah karena Batik Kartika mempunyai corak dengan ciri khas yang berpotensi untuk dikembangkan lebih lanjut untuk dapat menjadi andalan dalam rangka meningkatkan pendapatan masyarakat. Tujuan pengabdian ini adalah memberikan tambahan pengetahuan mengenai diversifikasi pembuatan corak batik dengan menggunakan bahan alami dengan kualitas tinggi sehingga dapat meningkatkan penjualan batik. Metode yang diterapkan dalam kegiatan pengabdian ini adalah pendampingan yang mencakup: 1) pendampingan pencatatan akuntansi usaha; 2) perancangan desain motif batik, penyediaan bahan dan peralatan, produksi; dan 3) penerapan teknik batik cap kertas dan batik tulis dalam proses produksi merupakan pengembangan dari metode batik cap, yang dirancang untuk memberikan efisiensi sekaligus meningkatkan keterjangkauan dalam pembuatan perlatan cap. Hasil kegiatan menunjukkan terciptanya produk baru berupa kain batik dengan inovasi desain motif yang berkontribusi terhadap peningkatan keragaman atau variasi produk. Signifikansi dari hasil tersebut terletak pada perannya dalam mendorong peningkatan kualitas produk dan pengelolaan usaha batik, sehingga dapat memberikan dampak positif terhadap peningkatan pendapatan masyarakat. Indikator yang dapat terlihat yakni peningkatan terhadap pengelolaan keuangan, inovasi proses produksi, variasi kegiatan pemasaran, prinsip bisnis, dan penggunaan sumber daya lokal.
Co-Authors Amperawati, Endang Dwi Anggita Langgeng Wijaya Bandi Bandi, Bandi Djuminah Djuminah Djuminah, Djuminah Dwi Amperawati, Endang Dwi Prasetyani, Dwi Lulus Kurniasih M, Rudianto M. Rudianto, M Marwanti Rahmawati Rahmawati , Rahmawati Rahmawati, Arifiyani Novita Rahmawati, Rahmawati Rita Noviani, Rita Rudianto, M Setianingtyas Honggowati Siti Arifah Sri Mulyani Sri Murni