Article Per Year (5 Year)
p-Index From 2021 - 2026
2.551
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Stability: Journal of Management and Business Jurnal Proaksi Jurnal Buana Akuntansi Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Applied Finance and Business Studies Journal Of Business, Finance, and Economics (JBFE) Jurnal Pengabdian Mandiri Jurnal Ilmiah Ekonomika & Sains Jurnal Pengabdian Kepada Masyarakat Jurnal Bakti Nusantara Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan
Lestari, Utami Puji
Akuntansi, Institut Teknologi Dan Bisnis Semarang Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH DI INDONESIA Utami Puji Lestari; Fitri Dwi Jayanti
Stability: Journal of Management and Business Vol 3, No 1 (2020): July
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/sta.v3i1.6430

Abstract

AbstrakTujuan penelitian ini adalah untuk menguji apakahFee Based Income berpengaruh terhadap pembiayaan Murabahah, apakah Capital Adequacy Ratio berpengaruh terhadap pembiayaan Murabahah. Apakah Non Performing Financing berpengaruh terhadap pembiayaan Murabahah. Apakah Return On Asset berpengaruh terhadap pembiayaan Murabahah. Metode penelitian yang digunakan ialah penelitian deskriptif dengan sumber data sekunder. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan Fee Based Income berpengaruh terhadap pembiayaan Murabahah. Capital Adequacy Ratio tidak berpengaruh terhadap pembiayaan Murabahah. Non Performing Financing tidak berpengaruh terhadap pembiayaan Murabahah. Return On Asset tidak berpengaruh terhadap pembiayaan Murabahah.Kata Kunci :  Pembiayaan Murabahah, Fee Based Income, Fee Based Income, Capital Adequacy Ratio, Non Performing Financing, Return On AssetAbstractwhether the Capital Adequacy Ratio has an effect on Murabahah financing. Does Non Performing Financing affect Murabahah financing. Does Return On Asset have an effect on Murabahah financing. The research methods used are descriptive research with secondary data sources. Data analysis techniques use multiple linear regression.  The results of the study indicated that the Fee-Based Income affected the Murabahah Capital Adequacy Ratio Financing had no effect on Murabahah financing. Non Performing Financing has no effect on Murabahah financing. Return On Asset has no effect on Murabahah financing.Keywords : Murabahah financing, Fee Based Income, Fee Based Income, Capital Adequacy Ratio, Non Performing Financing, Return On Asset
Pengaruh Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan, Perputaran Kas Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Makanan Dan Minuman Periode Tahun 2018-2021 Aniqotunnafiah Aniqotunnafiah; Heru Yulianto; Utami Puji Lestari
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3778

Abstract

This study aims to analyze the effect of working capital turnover, accounts receivable turnover, inventory turnover and cash turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in the study are food and beverage companies listed on the Stock Exchange Indonesia. The samples that meet the criteria based on the purposive sampling method in this study are 48 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis used is multiple regression analysis which serves to see the effect of independent variables on the dependent variable both jointly and individually which is preceded by the classic assumption test which consists of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done using the t test. The results of data analysis show that working capital turnover has an effect on profitability, accounts receivable turnover has no effect on profitability, inventory turnover has an effect on profitability, cash turnover has no effect on profitability.
Landing Page untuk Mendukung Penjualan bagi UMKM Batik Desa Margosari Kecamatan Limbangan Kabupaten Kendal Utami Puji Lestari; Y Sutomo; Heru Yulianto; Suyatno Suyatno; Suhardi Suhardi
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 1 No 2 (2022): Agustus: Jurnal Pengabdian kepada Masyarakat (Abdimas)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v1i2.216

Abstract

Tujuan kegiatan pengabdian masyarakat ini adalah memberikan wawasan tentang pentingnya mengenalkan produk melalui landing page, sehingga penjualan batik dapat meningkat. Melalui kegiatan tersebut diharapkan dapat meningkatkan pengetahuan dan ketrampilan penjualan bagi UMKM Batik di desa Margosari. Tahapan kegiatan yang dilakukan adalah (1) Sosialisasi pentingnya landing page, (2) Diskusi serta tanya jawab tentang landing page, (3) Demonstrasi pembuatan landing page. Kegiatan pelatihan ini dilakukan oleh Tim Pengabdian Masyarakat dari Institut Teknologi dan Bisnis Semarang telah menghasilkan 3 hal, yaitu: (1) Pemahaman mengenai landing page, (2) Pengetahuan mengenai landing page untuk meningkatkan penjualan, (3) Kemampuan mengaplikasikan landing page. Berdasarkan hasil kegiatan pelatihan tersebut, diharapkan dapat menambah wawasan tentang landing page untuk pelaku UMKM Batik Desa Margosari Kecamatan Limbangan Kabupaten Kendal dan diterapkan untuk meningkatkan penjualan UMKM Batik sehingga dapat menambah pendapatan untuk meningkatkan kesejahteraan warga masyarakat.
Pengaruh Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan, Perputaran Kas Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Makanan Dan Minuman Periode Tahun 2018-2021 Aniqotunnafiah Aniqotunnafiah; Heru Yulianto; Utami Puji Lestari
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.3778

Abstract

This study aims to analyze the effect of working capital turnover, accounts receivable turnover, inventory turnover and cash turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in the study are food and beverage companies listed on the Stock Exchange Indonesia. The samples that meet the criteria based on the purposive sampling method in this study are 48 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis used is multiple regression analysis which serves to see the effect of independent variables on the dependent variable both jointly and individually which is preceded by the classic assumption test which consists of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done using the t test. The results of data analysis show that working capital turnover has an effect on profitability, accounts receivable turnover has no effect on profitability, inventory turnover has an effect on profitability, cash turnover has no effect on profitability.
Kebijakan Hutang Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Utami Puji Lestari; Praditya Dewi Arumsari; Mudjiono Mudjiono
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Januari
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/.v2i1.1401

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profitabilitas terhadap kebijakan hutang, pengaruh kepemilikan institusional terhadap kebijakan hutang, pengaruh kebijakan deviden dengan kebijakan hutang, dan pengaruh struktur asset terhadap kebijakan hutang. Penelitian ini menggunakan data sekunder, Sampel pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Profitabilitas tidak berpengaruh terhadap Kebijakan Hutang, Kepemilikan Institusional berpengaruh terhadap Kebijakan Hutang, Kebijakan Deviden tidak berpengaruh terhadap Kebijakan Hutang, Struktur Asset berpengaruh terhadap Kebijakan Hutang.       
Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Utami Puji Lestari
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2022)
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/.v2i2.1781

Abstract

Corporate Social Responsibility merupakan bentuk dari pertanggungjawaban perusahaan atas aktivitas operasionalnya yang memberi dampak kepada lingkungan hidup maupun lingkungan sosial. Perusahaan yang mengungkapkan informasi Corporate Social Responsibility di dalam laporan keuangan maupun laporan tahunan menunjukkan bahwa perusahaan telah berkontribusi dalam melestarikan lingkungan hidup dan menjaga hubungan sosial. Sampel pada penelitian ini adalah perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil menunjukkan bahwa Tipe Industri tidak berpengaruh terhadap Pengungkapan CSR, Ukuran Perusahaan berpengaruh terhadap Pengungkapan CSR, Kepemilikan Publik tidak berpengaruh terhadap Pengungkapan CSR.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2023 Nova Khabibatul Mardliyah; Rita Andini; Utami Puji Lestari
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6135

Abstract

This study aims to analyze the factors that affect tax avoidance in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The main focus of this study is to determine the influence of company size, leverage, and profitability on the level of tax avoidance carried out by the company. The research population includes all mining sub-sector companies listed on the IDX, while the sample is selected based on certain criteria relevant to the research objectives. The analysis method used is Multiple Linear Regression Analysis with the help of SPSS software version 23 to test the relationship between independent and dependent variables. The results of the study show that company size has a positive effect on tax avoidance, leverage does not have a significant effect on tax avoidance, while profitability has a negative effect on tax avoidance. These findings provide important implications for corporate management and policymakers in understanding the factors that drive tax avoidance practices in the mining sector, as well as a reference for future research in efforts to optimize tax policies in Indonesia.
Pemberdayaan UMKM Pedagang Kelontong melalui Pelatihan Pembukuan Sederhana Berbasis SAK EMKM di Desa Sukolilan Kecamatan Patebon Kabupaten Kendal Utami Puji Lestari Lestari; Endang Dwi Wahyuningsih; Aniqotunnafiah Aniqotunnafiah; Ninik Dwi Atmini; Dihyan Ransis Mahardika; Alea Citra Ramadhani
Jurnal Bakti Nusantara Vol. 3 No. 3 (2026): Jurnal Bakti Nusantara
Publisher : Pustaka Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63763/jutira.v3i3.151

Abstract

Pedagang kelontong di Desa Sukolilan, Kecamatan Patebon, Kabupaten Kendal umumnya belum memiliki kemampuan pembukuan yang memadai. Mayoritas pelaku usaha belum memisahkan keuangan pribadi dan usaha, tidak memiliki catatan transaksi harian, dan tidak mampu menyusun laporan laba rugi sederhana. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan para pedagang kelontong melalui pelatihan pembukuan sederhana berbasis SAK EMKM. Program dilaksanakan selama tujuh minggu dengan metode ceramah, praktik langsung, dan pendampingan lapangan kepada 18 peserta yang tergabung dalam kelompok UMKM Tahlil II Desa Sukolilan. Hasil evaluasi menunjukkan peningkatan signifikan pada pengetahuan dan keterampilan pembukuan peserta dari pre-test ke post-test. Sebagian besar peserta mampu mengisi buku kas harian dan menyusun laporan laba rugi sederhana secara mandiri. Tingkat kepuasan peserta terhadap program mencapai kategori tinggi, dan lebih dari 75% peserta menerapkan pembukuan secara konsisten setelah pelatihan berakhir. Program ini membuktikan bahwa pelatihan dan pendampingan pembukuan berbasis SAK EMKM secara efektif meningkatkan literasi keuangan pelaku UMKM pedesaan.
The digital revolution amidst the crowing of roosters: The determining factor for the technological transformation of the kendal "master pitung" chicken farmer Utami Puji Lestari; Marsiska Ariesta Putri; Regita Sekar Nawang Fresia; Fidriani Fidriani
International Journal of Applied Finance and Business Studies Vol. 13 No. 3 (2025): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i3.415

Abstract

The background of the digital revolution in the chicken farming industry is driven by the urgent need to improve efficiency, overcome operational challenges, and meet increasing market demand. This study has three main objectives, namely, analyzing the influence of financial literacy, digital access, and the characteristics of micro, small, and medium enterprises (MSMEs) on the adoption of peer-to-peer (P2P) lending platforms and access to MSME financing; evaluating the direct influence of the adoption of P2P lending platforms on access to MSME financing; and evaluating whether financial technology (fintech) regulations moderate the relationship between the adoption of P2P lending platforms and access to MSME financing. Quantitative research methods were used, with a causality and correlation survey design. The results of the study indicate that financial literacy, digital access, and MSME characteristics have a positive effect on the adoption of P2P lending platforms. In addition, the adoption of P2P lending platforms has a positive effect on access to MSME financing. However, fintech regulations do not moderate the relationship between the adoption of P2P lending platforms and access to MSME financing. Financial literacy, digital access, and MSME characteristics also have a positive effect on access to MSME financing.
Co-Authors ADITYA DIMAS WAHYU SASONGKO Aditya Rizqi Senoaji Alea Citra Ramadhani Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah BAYU KURNIAWAN Dihyan Ransis Mahardika Dimas Adi Wicaksono Dwi Astarani Aslindar Endang Dwi Wahyuningsih Evana Dewi Saptiwi Fidriani Fidriani Fitri Dwi Jayanti Heru Yulianto Heru Yulianto Krisnawati, Hani Marsiska Ariesta Putri Marsiska Ariesta Putri Martinus Apunheses Mudjiono Mudjiono Ninik Dwi Atmini Nova Khabibatul Mardliyah Nurhasanah Nurhasanah Praditya Dewi Arumsari Praditya Dewi Arumsari Regita Sekar Nawang Fresia Rita Andini Rizki Lestari Sudarman Sudarman Suhardi Suhardi Suyatno Suyatno Y Sutomo Zahir Widadi