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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat IKRA-ITH ABDIMAS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal E-Bis: Ekonomi Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdi Masyarakat Indonesia JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Indonesia Jurnal Akuntansi dan Keuangan West Science Jurnal Magister Ekonomi Syariah Journal of Accounting and Finance IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Proceedings of International Conference on Islamic Economic Finance and Social Finance Proceeding of The International Conference on Management, Entrepreneurship, and Business
Risnawati, Heni
Universitas Muhammadiyah Kudus
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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Jual Beli Online Dalam Perspektif Hukum Islam Risnawati, Heni; Nadhifah, Tuti; Rosita, Dian
Jurnal Magister Ekonomi Syariah Vol. 3 No. 1 Juni (2024): J-MES: Jurnal Magister Ekonomi Syariah
Publisher : Program Studi Magister Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmes.2024.031-08

Abstract

The aim of this research is to analyze the views of Islamic law towards online purchases and sales by considering sharia principles concerned. This research uses a qualitative approach to liberal research or literature study by searching primary sources in the form of books and journals related to this research. The results of the research show that online buying and selling according to Islamic law is permissible as long as the objects or goods being sold are not haram and do not contain elements of usury, fraud (gharar) and gambling (maisyir). The implication of this research is to provide knowledge about the behavior of trustworthy and legitimate sellers. in accordance with Islamic law.
Faktor-Faktor Penentu Kebijakan Dividen dengan Intervening Profitabilitas Nurani Puspa Ningrum; Heni Risnawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11692

Abstract

The dividend payout ratio is the ratio of the total dividends paid to shareholders to the company's net profit. This study aims to test and analyze the relationship of liquidity, debt to total assets (DAR), company size, company growth, and managerial ownership of dividend policy which is calculated using the dividend payout ratio, with the addition of the intervening variable profitability. The sample in this study was taken using a purposive sampling technique from 2018-2022 with a total sample of 120. Sobel analysis was used to analyze the data and the regression used multiple linear regression. The results of this study explain the variables that influence the dividend payout ratio, namely liquidity, company growth, company size, and managerial ownership, while the variables that do not have an effect on dividends are leverage and managerial ownership. The intervening profit variable is known to only be able to intervene in the relationship between liquidity, company growth, and company size to the DPR.
ASPEK - ASPEK YANG BERPENGARUH TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA Risnawati, Heni; Mudiarti, Hasna; Muttaqin, Ibnu
Journal of Accounting and Finance Vol. 3 No. 2 (2024): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v3i2.11320

Abstract

The aim of this research is to analyze the influence of entrepreneurial knowledge, family environment and freedom to work on students' interest in entrepreneurship at Pancasakti University, Tegal. The research method used is quantitative research. The sampling technique was purposive sampling which had the criteria of UPS Tegal accounting students who had taken entrepreneurship courses. Data collection using a G-Form questionnaire distributed to students. The research results simultaneously show that entrepreneurial knowledge, family environment and freedom to work influence students' entrepreneurial interest. Partially, entrepreneurial knowledge has a significant effect on entrepreneurial interest. The family environment has a significant influence on students' entrepreneurial interest. Freedom to work has a significant effect on students' entrepreneurial interest. Keywords; Entrepreneurship knowledge, Family environment, Freedom in entrepreneurship, Interest in entrepreneurship
MENINGKATKAN KEPATUHAN PAJAK: PERAN SISTEM ADMINISTRASI PAJAK DIGITAL, PERSEPSI ANTI KORUPSI, DAN PENGELUARAN PEMERINTAH Muttaqin, Ibnu; Risnawati, Heni; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1498

Abstract

This study analyzes the influence of a digital tax administration system, anti-corruption perceptions, and government spending on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). Tax compliance is crucial in supporting state revenue, particularly from the MSME sector, which is the backbone of the national economy. The quantitative method used in this study was a questionnaire. The sampling technique used in this study was the MSMEs in Tegal City. In total, 128 MSMEs were obtained. The analysis used Multiple regression analysis was performed using SPSS software. The results show that the digital tax administration system has a positive effect on MSME tax compliance, reflecting the importance of digitalization in improving the efficiency and transparency of tax services. Furthermore, anti-corruption perceptions also proved to have a significant effect, indicating that trust in government integrity is a determining factor for tax compliance. Government spending on public services also contributes to tax compliance along with increased perceptions of tax benefits among MSMEs. These findings emphasize the importance of administrative reform, increased transparency, and accountability in tax management to encourage better tax participation in the MSME sector.
The Analisis Penerapan Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa Anisya Lestari Icha; Hasna Mudiarti; Heni Risnawati; Liana Nurdayanti
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5273

Abstract

This study aims to analyze the implementation of the Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management, with a case study in Jatimekar Village, Jatiluhur District, Purwakarta Regency. The regulation was issued as a guideline to enhance transparency, accountability, and efficiency in managing village funds, which are vital for supporting rural development and community welfare. The research employs a qualitative approach using interviews and documentation techniques to gather relevant data on the application of financial management principles in Jatimekar Village. Findings indicate that the village government has implemented the regulation in accordance with established procedures, covering stages such as planning, implementation, administration, reporting, and accountability of village finances. The use of the village financial system application (SISKEUDes) has been instrumental in ensuring systematic management, accurate documentation, and efficient reporting of financial activities. Moreover, the adoption of this application supports compliance with regulatory standards while also strengthening transparency for stakeholders, particularly the community. Although challenges such as limited human resource capacity and the need for continuous technical training remain, the overall implementation demonstrates alignment with the regulatory framework. This research highlights the importance of strengthening institutional capacity and digital literacy to maximize the effectiveness of SISKEUDes and ensure sustainable governance practices. Therefore, the study concludes that the application of the Minister of Home Affairs Regulation No. 20 of 2018 in Jatimekar Village reflects a positive step toward improving accountability, transparency, and efficiency in village financial management, which may serve as a model for other villages in Indonesia.
Spiritual Profile of Muslim Entrepreneurs in MSMEs: A Study of Islamic Boarding School-Based Entrepreneurship Tuti Nadhifah; Dian Rosita; Heni Risnawati; Alisah Yudiana; Lilien Ristina
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ade8s379

Abstract

This ponder points to look at the most profound sense of being profile of Muslim business people within the Miniaturized scale, Little, and Medium Endeavors (MSME) segment based in Islamic boarding schools (pesantren). The investigate is persuaded by the noteworthiness of otherworldly values in entrepreneurial hones, especially within the setting of pesantren, which coordinating Islamic values with financial exercises. This subjective inquire about employments a case consider approach including a few pesantren-based business visionaries within the Java locale. Information were collected through in-depth interviews, participatory perception, and documentation. The discoveries uncover that Muslim entrepreneurs' otherworldly existence is reflected in astuteness, trustworthiness, persistence, believe in God (tawakkul), and commitment to sharia standards in commerce operations. This otherworldly existence serves as a ethical and ethical establishment in confronting trade challenges and shapes a administration fashion that's sympathetic and mindful. The consider highlights the key part of pesantren in sustaining Muslim business people who are not as it were financially competent but moreover profoundly grounded.
Manajemen Pemasaran Terkini untuk Meningkatkan Daya Saing Produk UKM Jenang Kudus Risnawati, Heni; Gunawan, Budi; Fithri, Diana Laily; Rahmawati, Ratri; Budiman, Nita Adriyani
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.24827

Abstract

UMKM Jenang Kudus mempunyai potensi besar sebagai ikon kuliner Daerah yang dapat bersaing di pasar lokal maupun nasional. Namun, permasalahan yang dihadapi mitra adalah manajemen pemasaran, terutama pada aspek digital marketing, branding, dan inovasi promosi. Pemasaran sudah memanfaatkan media sosial dan platform e-commerce akan tetapi tidak berkembang secara optimal dikarenakan kurangnya strategi pemasaran dan pengambilan keputusan pemasaran yang tepat sasaran. Program pengabdian masyarakat ini bertujuan meningkatkan efektivitas manajemen pemasaran digital mitra melalui penerapan strategi berbasis konsumen dan penguatan branding. Metode pelaksanaan pengabdian masyarakat terdiri dari sosialisasi, pelatihan, pendampingan, penerapan dan keberlanjutan. Hasil Pelatihan sosialisasi pemodalan, manajemen pemasaran dan pelatihan e-commerce berdampak positif bagi pengusaha Jenang Kudus. Para pengusaha UKM Jenang Kudus lebih memahami strategi pemasaran modern, memiliki akses informasi pembiayaan untuk mengembangkan usaha, serta mampu memanfaatkan marketplace dan media sosial guna memperluas pasar. Dampaknya, kapasitas produksi dan penjualan meningkat, serta Jenang Kudus lebih adaptif menghadapi persaingan di era digital.
Ecological Literacy And Ecological Environmental Concern On The Implementation Of Green Economy Policy In Grobogan District MSMEs Rosita, Dian; Nadhifah, Tuti; Risnawati, Heni; Muttaqin, Ibnu
Proceedings of International Conference on Islamic Economic Finance and Social Finance (ISSN: XXXX-XXXX) (ESSN: XXXX-XXXX) Vol. 5 (2024): Proceedings of ICONIC SOF: Proceedings of International Conference on Islamic Economi
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62086/10.62086

Abstract

The aim of this research is to examine the influence of ecological literacy and environmental awareness on the implementation of green economy policies in Grobogan Regency MSMEs. The research method used is quantitative research. The sampling technique is purposive sampling which has criteria for MSME business actors in Grobogan Regency who operate in the food and beverage sector. Data collection uses a questionnaire distributed directly to respondents. The research results simultaneously show that ecological literacy and environmental concern influence the implementation of Green Economy policies. Partially, ecological literacy and environmental concern influence the implementation of green economy policies in Grobogan Regency MSMEs.
Pelatihan Digitalisasi bagi UKM Jenang Kudus: Menjembatani Tradisi dan Inovasi dalam Pengembangan Usaha Gunawan, Budi; Laily Fithri, Diana; Risnawati, Heni; Rahmawati, Ratri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6793

Abstract

UKM Jenang Kudus yaitu UKM Jenang Karomah dan UKM Jenang menara memiliki kekuatan pada cita rasa tradisional yang telah dikenal luas, namun menghadapi tantangan dalam menghadapi persaingan pasar modern akibat rendahnya pemanfaatan teknologi digital, terutama dalam aspek pemasaran dan branding. Untuk menjembatani kesenjangan antara tradisi dan inovasi, kegiatan pengabdian masyarakat ini menerapkan metode pelatihan dan pendampingan digitalisasi usaha. Metode pelaksanaan meliputi pelatihan pemasaran digital berbasis media sosial, teknik fotografi produk menggunakan photo box, dan strategi pengelolaan konten kreatif. Evaluasi dilakukan melalui pre–post test, observasi, dan penilaian kualitas konten visual. Hasil menunjukkan peningkatan signifikan pada keterampilan peserta dalam memproduksi materi promosi digital, dengan rata-rata peningkatan skor pemahaman yang lebih baik dan kualitas foto produk yang lebih menarik serta sesuai standar pemasaran daring. Simpulan dari kegiatan ini adalah bahwa digitalisasi yang terintegrasi dengan identitas tradisional produk mampu meningkatkan daya tarik dan daya saing UKM Jenang Kudus di pasar yang lebih luas, tanpa menghilangkan nilai budaya yang melekat.
Pemberdayaan UKM Jenang Kudus Melalui Optimalisasi Kapasitas Produksi dan Pendampingan Manajemen Usaha Fithri, Diana Laily; Gunawan, Budi; Risnawati, Heni; Rahmawati, Ratri; Mulyani, Sri; Budiman, Nita Andriani; Nugraha, Fajar
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 3 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i3.19862

Abstract

Kegiatan pengabdian masyarakat bertujuan untuk mengeksplorasi pemberdayaan Usaha Mikro, Kecil, dan Menengah (UKM) sebagai produk unggulan Kabupaten Kudus melalui optimalisasi produksi dan manajemen usaha. Jenang, yang merupakan salah satu kuliner khas Kudus merupakan Industri di Kudus yang didominasi industri skala rumah tangga (UKM). Jenang Kudus menjadi salah satu makanan khas yang juga sebagai sumber penghasilan bagi sebagian masyarakat. Untuk itu, UKM industri Jenang diharapkan tetap maju membangun perekonomian daerah. memiliki potensi ekonomi yang besar namun seringkali dihadapkan pada berbagai kendala dalam proses produksinya, termasuk keterbatasan teknologi, modal, dan kemampuan manajerial. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk merencanakan dan menerapkan teknologi tepat guna (TTG) diharapkan mampu memberikan efisiensi, efektivitas serta kualitas produk UKM. Dengan peningkatan ini akan berimbas pula pada peningkatan ekonomi (omset) UKM selain itu juga dapat mengidentifikasi dan mengimplementasikan strategi-strategi yang dapat meningkatkan efisiensi produksi dan memperkuat manajemen usaha UKM Jenang. Tahapan yang digunakan dalam pengabdian masyarakat terdiri dari sosialisasi, pelatihan, pendampingan, penerapan dan keberlanjutan. UKM Jenang di Kudus diharapkan mampu meningkatkan kualitas dan kuantitas produksi dengan menggunakan teknologi tepat guna, memperluas pangsa pasar, serta meningkatkan daya saing produk. Dengan demikian, pemberdayaan UKM Jenang tidak hanya berdampak pada peningkatan kesejahteraan pelaku usaha, tetapi juga berkontribusi terhadap perekonomian daerah secara keseluruhan.
Co-Authors Abdul Roni Adriyani Budiman , Nita Alisah Yudiana Anisya Lestari Icha Budi Gunawan Budiman, Nita Adriyani Budiman, Nita Andriani Dian Rosita Dian Rosita Diana Laily Fithri Diana Tri Lestari Fajar Nugraha Hasna Mudiarti Hasna Mudiarti Hasna Mudiarti Jeki Pornomo Jilma Dewi Ayu Ningtyas Jilma Dewi Ayu Ningtyas Laily Fithri , Diana Laily Fithri, Diana Liana Nurdayanti Lilien Ristina Mudiarti, Hasna Mulyani , Sri Muttaqin, Ibnu Nadhifah, Tuti Noor Cholifah Nugraha , Fajar Nurani Puspa Ningrum Panca Wahyuningsih Ratri Rahmawati Sri Mulyani Sri Retnoningsih Sri Retnoningsih Sukma Wijayanti Syahrial Aman Tuti Nadhifah Ulva Rizky Mulyani Widya Cholid Wahyudin Yunus Mustaqim, Yunus