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All Journal Proceeding Fakultas Ekonomi Students´ Journal of Accounting and Banking Juara: Jurnal Riset Akuntansi Prosiding SNATIF IJIBE (International Journal of Islamic Business Ethics) Proceeding SENDI_U Jurnal Dinamika Ekonomi dan Bisnis Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Aplikasi Akuntansi Accounting Global Journal Jurnal Penelitian Pendidikan Indonesia Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Bingkai Ekonomi (JBE) Educoretax SPEED - Sentra Penelitian Engineering dan Edukasi Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Muria Jurnal Layanan Masyarakat Al-Khidmah Jurnal Pengabdian Masyarakat Jurnalku Jurnal Ilmiah Ilmu Terapan Universitas Jambi Borobudur Accounting Review Mestaka: Jurnal Pengabdian Kepada Masyarakat
Zuliyati Zuliyati
Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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Pengaruh Intellectual Capital terhadap Bussines Performance UMKM di Kabupaten Kudus Zamrud Mirah Delima; Zuliyati Zuliyati
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 1 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.3 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital yang terdiri dari Human Capital, Structual Capital, Customer Capital terhadap Bussines Performance UMKM. Sampel dalam penelitian ini adalah sebanyak 49 UMKM yang bergerak di bidang non jasa di Kabupaten Kudus. Teknik analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Uji instrumen menggunakan uji validitas dan reliabilitas serta uji asumsi klasik. Hasil dari penelitian ini adalah dari ketiga variabel (Human Capital, Structual Capital, Customer Capital) memberikan kontribusi terhadap Bussines Performance UMKM. Sehingga Intellectual Capital mempunyai pengaruh yang signifikan terhadap kinerja UMKM sektor non jasa di Kabupaten Kudus.
IMPLEMENTASI PENGELOLAAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL) UNTUK MENCIPTAKAN DAYA SAING UMKM Zuliyati Zuliyati
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 2 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v10i2.79

Abstract

AbstrakEra globalisasi ditandai dengan perkembangan ilmu pengetahuan dan teknologi yang sangat pesat. Kemampuan Usaha Mikro, Kecil dan Menengah (UMKM) di bidang ilmu pengetahuan dan teknologi menjadi salah satu faktor daya saing yang sangat penting dewasa ini. Menyadari akan persaingan global yang semakin ketat dan berat, maka perlu perubahan paradigma dari semula mengandalkan pada resources-based competitiveness menjadi knowledge-based competitiveness yang dapat berwujud berupa teknik, metode, cara produksi, serta peralatan atau mesin yang dipergunakan dalam suatu proses produksi. Modal Intelektual kini disadari merupakan faktor yang berpengaruh terhadap kemajuan sebuah organisasi. Model yang dikembangkan Stewart (1997) membagi dan mengklasifikasikan Modal Intelektual menjadi tiga bentuk dasar yaitu pertama adalah modal manusia, kedua; modal struktural dan ketiga; modal pelanggan. Keterampilan dan pengalaman UMKM sangat penting dalam pengelolaan / penciptaan pengetahuan, dimana pengetahuan merupakan sebagai unsur intellectual capital. AbstractThe globalization era is characterized by the development of science and technology rapidly. The ability of Micro, Small and Medium Enterprises (SMEs) in the field of science and technology to be one of the factors of competitiveness are very important nowadays. Recognizing the increasingly fierce global competition and heavy , it is necessary to change the paradigm of relying on previously - based resources into a knowledge- based competitiveness competitiveness which can be either in the form of techniques, methods, means of production, as well as equipment or machinery used in the production process. Intellectual capital is now recognized factors that affect the progress of an organization . The model developed by Stewart (1997 ) Intellectual Capital divides and classifies into three basic forms: first human capital, second; structural capital and third; customer capital. Skills and experience are very important to management of SMEs / creation of knowledge, where knowledge is as an element of intellectual capital.
Peningkatan produktifitas proses produksi sampul raport melalui teknologi tepat guna Zuliyati Zuliyati; Edwin Djoenaedi; Hutomo Rusdianto
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4, No 1 (2021): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i1.8996

Abstract

The purpose of this activity is the empowerment of small industries, especially in the cover craftsmen and report cards “GiGa” as service partners. The method used is technology guidance through the application of appropriate technology, assistance in the use of multi-use press machines using hydraulic, e-commerce, financial administration and management assistance. The precise technology of a multipurpose automatic press machine with a hydraulic machine can be used to produce a wide range of quality cover products with an effective and efficient production system. The results of this activity are increasing the ability of independent and resilient partners and increasing the role of the micro industry in development, creating job opportunities, increasing income for cover and report card craftsmen “GiGa”  in particular and the country in general, thus realizing a better economy. The output of this activity is an automatic multi-use press machine using hydraulic, effective and efficient production processes, quality cover products.
DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN Zamrud Mirah Delima; Zuliyati Zuliyati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2871

Abstract

The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking companies in Indonesia for performance more optimally. The factors that tested in this research were leverage, earning growth, company size, board of commissioner size, company age, and business complexity toward intellectual capital disclosure. The method of data collecting in this research was taken banking companies which registered at Indonesia Stock Exchange in period 2013 until 2019 as the object. The sampling that used in this research was purposive sampling technique and gained the data of 175 companies which registered at Indonesia Stock Exchange in period 2013 until 2019. The method of analyze that used was multiple regression analysis. The result of the hypothesis testing in this research showed that leverage, company size, board of commissioner size, business complexity had significant influence, where as earning growth and company age were not effect toward intellectual capital disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN TRANSFER PRICING ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) Febra Robiyanto; Zuliyati Zuliyati; Eria Novita Sari
Accounting Global Journal Vol 6, No 1 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i1.7698

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh faktor-faktor yang mempenaruhi keputusan melakukan transfer pricing yaitu pajak, mekanisme bonus, tunneling incentive, exchange rate, dan leverage  pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Jenis penelitian ini adalah penelitian kuantitatif. Penentuan sampelnya menggunakan metode purposive sampling. Iumlah sampel yang digunakan dalam penelitian ini sebanyak 170. Penelitian ini menggunakan analisis regresi logistik. Data diolah dengan menggunakan program SPSS versi 23,0.hasil penelitian  menunjukkan bahwa pajak, mekanisme bonus, exchange rate, dan leverage berpengaruh positif terhadap transfer pricing, sedangkan tunneling incentive tidak berpengaruh terhadap transfer pricing. kata kunci: Pajak, Mekanisme Bonus, Tunneling Incentive, Exchange Rate, Leverage dan Transfer Pricing.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA UMKM (Studi Kasus pada UMKM di Kabupaten Kudus) Zuliyati Zuliyati; Nita Andriyani Budiman; Zamrud Mirah Delima
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2017)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.645 KB) | DOI: 10.36080/jak.v6i2.417

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris dan menganalisis apakah intellectual capital yang terdiri dari human capital, structural capital dan customer capital berpengaruh terhadap kinerja UMKM. Obyek penelitian ini adalah UMKM yang ada di Kabupaten Kudus. Teknik pengambilan sampel menggunakan teknik stratified random sampling dimana sampel yang berjumlah 97 responden distratakan UMKM yang bergerak di bidang jasa dan non jasa. Alat pengujian yang digunakan adalah regresi linier berganda dan uji beda t-test (independent samples t-test). Uji instrumen menggunakan uji validitas dan reliabilitas serta uji asumsi klasik. Hasil penelitian ini menunjukkan human capital, structural capital dan customer capital baik secara parsial maupun simultan berpengaruh positif terhadap kinerja UMKM. Berdasarkan uji beda t-test menghasilkan bahwa tidak ada perbedaan pengaruh intellectual capital terhadap kinerja antara UMKM di bidang jasa dan non jasa.
The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus) Putri APRILIA; ZULIYATI; Zaenal AFIFI
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 1 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i1.632

Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, education level, tax socialization, and tax justice on taxpayer compliance in UMKM in Kudus. The population in this study is UMKM in Kudus which is engaged in convection. The method in this study used purposive sampling with a total sample of 136 convection units. The type of research used is quantitative research which aims to reveal the truth contained in the research problem that I studied with multiple linear regression testing. The results of this study indicate that tax knowledge and tax socialization have a positive effect on taxpayer compliance for UMKM. This shows that the higher the level of knowledge and socialization of taxation in UMKM taxpayers, UMKM taxpayers are also more obedient to tax regulations. while taxpayer awareness, education level, and tax justice have a negative effect on UMKM taxpayer compliance. This shows that taxpayer awareness, education level, and tax justice do not make UMKM taxpayers obedient to taxation.
Pengaruh Attitude, Subjective Norm, Perceived Behavior Control, Herding dan Pengetahuan Akuntansi terhadap Niat Penggunaan Sistem Akuntansi Terkomputerisasi pada UMKM di Kudus Zuliyati Zuliyati Zuliyati; Febra Robiyanto; Iffatul Karimah
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7280

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah pengaruh attitude, subjective norm, perceived behavior control, herding dan pengaruh pengetahuan akuntansi terhadap niat penggunaan sistem akuntansi terkomputerisasi pada UMKM di Kudus. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian ini merupakan pengusaha UMKM di Kudus yang berjumlah 89 dan pengambilan sampel menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah deskriptif statistik, uji instrument, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi (R2), uji F, uji t. Hasil penelitian menunjukkan attitude, perceived behavior control dan herding berpengaruh positif dan signifikan terhadap niat penggunaan sistem akuntansi terkomputerisasi pada UMKM di Kudus. Subjective norm dan pengetahuan akuntansi tidak berpengaruh terhadap niat penggunaan sistem akuntansi terkomputerisasi pada UMKM di Kudus.
CONTINGENCY FACTORS IN MANAGEMENT ACCOUNTING PRACTICES IN MSMEs IN THE FOOD SECTOR IN CENTRAL JAVA Khoirul Fuad; Winarsih Winarsih; Retno Tri Handayani; Zuliyati Zuliyati
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.202

Abstract

The Covid-19 pandemic impacts the increasing of environmental uncertainty for a business. Amid this condition, as one of the pillars of the country's economy, MSMEs must have high business quality and competitiveness. With good management accounting practices, MSME owners will have sufficient information relevant to their business. This certainly impacts the higher and more valid decisions taken by managers or business owners. Therefore, it is essential to investigate what contingency factors affect management accounting practice. The object of this study is SMEs in the food sector in Semarang. The hypothesis test used is multiple linear regression. The results of this study indicate that environmental uncertainty and information technology have a positive effect on management accounting practices. For market competition and accounting, training is not proven to significantly affect management accounting practice.
Analisis Kewajaran Benchmarking Pada PT Mayora Indah Tbk Saat Pandemi Covid-19 Clarissa Aulia Putri; Fitria Nor Muyassaroh; Zuliyati Zuliyati
Educoretax Vol 3 No 2 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i2.414

Abstract

Daya saing perusahaan dalam kehidupan bisnis semakin meningkat dari tahun ke tahun. Pandemi Covid-19 yang menyebar secara masif pada awal tahun 2020 mengajak seluruh pedagang untuk terus melanjutkan dan mengembangkan usahanya. Hampir seluruh lini perekonomian terkena imbasnya. Salah satunya adalah sektor consumer non cyclicals yang bergerak di subsektor Food and Staples Retailing. Profitabilitas mengukur kemampuan perusahaan Food and Staples Retailing, termasuk PT Mayora Indah Tbk, untuk menghasilkan laba secara konsisten dan optimal. Uji lebih lanjut keakuratan laporan keuangan dengan membandingkan masing-masing rasio terhadap benchmarking dalam Surat Edaran 68/PJ/2010 dan tentukan apakah terdapat red flag di laporan keuangan PT Mayora Indah Tbk. Hasil perhitungan rasio dan perbandingan benchmark terlampir menunjukkan bahwa rasio berada di bawah nilai referensi. Salah satunya dampak pandemi Covid-19. Pada tahun 2020-2021, dampak COVID-19 akan meningkatkan biaya, menurunkan penjualan dan menurunkan rasio profitabilitas.
Co-Authors 08.05.52.0052 Eri Aprilianingrum 09.05.52.0030 Abraham Hokkopan Sumarlin 09.05.52.0106 Mardiyanti 09.05.52.0150 Ghofar Bangun Jaya Afifi, Zaenal Andriani, Evana Anisa, Faradina Arifin, Mohammad Clarissa Aulia Putri Dina Lusianti Djoenaedi, Edwin Edwin Djoenaedi Eria Novita Sari Febra Robiyanto Fery Ardiansyah Fitria Nor Muyassaroh Hidayat , Taufiq Hutomo Rusdianto Hutomo Rusdianto, Hutomo Iffatul Karimah Indah Setyaningsih INDRIANINGRUM, INDRIANINGRUM Khoirul Fuad Krisnanda Krisnanda Lie Liana . Mamik Indaryani Muhammad Arifin Nabila Nisrina Sajidah Naila Rizki Salisa Najawilda Husnafaza Nanik Ermawati, Nanik Nita Andriyani Budiman Noor Indah Rahmawati Putri APRILIA Retno Tri Handayani Rina Fiati Syamsul Arifin Ulva Rizky Mulyani Winarsih Winarsih Wiwit Agus Triyanto Yusof, Rushami Zien Zamrud Mirah Delima