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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Media Wahana Ekonomika Potensio Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Mirai Management Jurnal Akuntansi dan Pajak Adi Widya : Jurnal Pengabdian Masyarakat Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) KACANEGARA Jurnal Pengabdian pada Masyarakat Journal of Dedicators Community Jurnal Aplikasi Akuntansi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Accounting Global Journal Jurnal Riset Akuntansi Politala Jurnal Akuntansi dan Manajemen Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomika dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Fair Unisri Jurnal Akuntansi AKUNESA BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Toba: Journal of Tourism, Hospitality, and Destination Journal Economic Insights Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ekonomika dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Abdimas Ilmiah Citra Bakti Jurnal Simki Economic
Siti Alliyah
Universitas YPPI Rembang Jawa Tengah, Indonesia
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Peningkatan Citra Produk Menu Sarapan UMKM Dapoer Bolodewo melalui Strategi Branding dan Testimoni Konsumen Shofiatun Nimah; Lintang Ayu Kusumastuti; Diah Ayu Kartika Sari; Siti Alliyah
TOBA: Journal of Tourism, Hospitality, and Destination Vol. 4 No. 3 (2025): Agustus 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/toba.v4i3.6134

Abstract

This community service program aims to enhance the product image of the Dapoer Bolodewo MSME, which operates in the culinary sector, specifically in packaged breakfast menus. The main problems faced include the absence of a strong brand identity, limited promotional media, and suboptimal hygiene standards in the production process. To address these challenges, a branding strategy was implemented through several stages: creating a logo and product labels, developing visual promotional media such as banners and signboards, utilizing Instagram to expand marketing reach, and providing aprons to business owners to support hygiene and professionalism. The entire activity was carried out using a participatory approach, where the service team worked closely with the MSME throughout the implementation process. The results of the program showed a significant improvement in brand recognition, consumer interest, and product sales. An integrated branding strategy-both visual and digital-proved effective in enhancing the competitiveness of MSMEs in a highly competitive local market. Moreover, the program demonstrated that collaboration between academic teams and entrepreneurs through active mentoring can effectively foster sustainable MSME growth. This empowerment model may serve as a reference and be replicated for other MSMEs facing similar challenges in developing a more professional and competitive business image.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN PERTAMBANGAN Rohman, Nur; Alliyah, Siti
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

The objective of tax aggressiveness is to minimise the tax liability of a business, whether through lawful or unlawful methods. The study's overarching goal is to identify, for the years 2017–2021, any relationship between mining companies' tax aggression, capital intensity, profitability, and liquidity. In this study, tax aggressiveness is the dependent variable, whereas liquidity, profitability, and capital intensity are the independent variables. It consists of all mining companies that were listed on the BEI between 2017 and 2021. The data collection methodology for this study combined the documentation method with the purposive sampling method to obtain samples that fit the research criteria. The research cohort included 13 different businesses and a grand total of 65 observations. This research made use of SPSS-based multiple linear regression analysis to examine the collected data. Preliminary testing of the SPSS application was conducted using classical assumptions to collect data that demonstrated the best linear unbias estimate (BLUE). A favourable correlation between Capital Intensity and tax aggression seems to exist, according to the results of this study. It is clear that tax aggression is significantly impacted negatively by profitability. Liquidity and tax aggression are positively correlated, however weakly.
FACTORS THAT AFFECTING REVALUATION OF FIXED ASSETS IN MANUFACTURING COMPANIES Salsabil, Nurul Hana'; Alliyah, Siti
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
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.v8i2.361

Abstract

This research aims to prove the influence of fixed asset intensity, leverage, and company size on the revaluation of fixed assets in manufacturing companies listed on the IDX for the 2020-2022 period. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used for sampling to produce samples that met the research requirements. The research sample consisted of 145 companies with a total of 435 observations. In this research, the SPSS program was used to test logistic data regression analysis techniques. The results of this research show that fixed asset intensity and company size have a positive and significant effect on fixed asset revaluation, while leverage has an insignificant positive effect on fixed asset revaluation. The results of this study have implications in helping fixed asset revaluation researchers in determining gaps and novelties for further research and can provide information for users of financial reports related to these factors influencing companies to the revaluation of fixed assets.
Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Food And Beverage Di BEI Tahun 2019-2021 Sari Wahyu Utami; Siti Alliyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1315

Abstract

This study aims to determine the effect of Liquidity, Leverage, and Profitability on Tax Avoidance in Food and Beverage Companies Listed on the IDX for the 2019-2021 period. Documentation data collection method while the type of data is secondary data. The sample selection used purposive sampling method. The number of research samples is 20 samples. Data analysis used to test the hypothesis is by using multiple linear regression analysis techniques. Tested using the SPSS 26 application. Based on the results of the study it showed that (1) Current Ratio (CR) has a significant positive effect on tax avoidance, (2) Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance, (3) Return on Assets (ROA) has no significant positive effect on tax avoidance.
Pengaruh Profitabilitas, Likuiditas Dan Umur Perusahaan Terhadap Nilai Perusahaan (Pada Perusahaan Food and Beverage Yang Terdaftar Di BEI Periode 2019-2021) agus sugiarto, Kasihampun; Siti Alliyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1342

Abstract

The purpose of this study is to ascertain how firm value is affected by profitability, liquidity and firm age. For the 2019-2021 period, this study collected 16 samples of food and beverage companies listed on the IDX using a purposive sampling technique. The analysis technique used is multiple linear using SPSS version 20. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a significant positive effect on firm value. And firm age has a significant effect on firm value.
PENINGKATAN DAYA SAING USAHA MELALUI DESAIN PROMOSI DAN IDENTITAS USAHA ISAKUIKI FOOD DI DESA NGOTET Mudiyah, Latifah Ratnaning; Triya, Tiyas Adi; Yulianti, Eva Danis; Alliyah, Siti
Jurnal Abdimas Ilmiah Citra Bakti Vol. 6 No. 4 (2025)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v6i4.6153

Abstract

Isakuiki Food merupakan UMKM yang memproduksi aneka snack jajanan pasar dan didirikan oleh Ibu Puji Astuti pada tahun 2015 di Desa Ngotet, Kecamatan Rembang. Berdasarkan observasi awal, mitra menghadapi beberapa permasalahan, yaitu belum optimalnya pencatatan penjualan, belum tersedianya media promosi yang menarik, serta belum adanya identitas usaha yang konsisten. Kegiatan pengabdian masyarakat melalui Kuliah Kerja Usaha (KKU) ini bertujuan untuk meningkatkan kapasitas dan daya saing Isakuiki Food melalui penguatan sistem administrasi dan desain identitas usaha. Metode pelaksanaan meliputi observasi lapangan, analisis kebutuhan, pendampingan intensif, serta pembuatan media pendukung usaha berupa buku catatan penjualan, katalog produk, banner promosi, dan stempel usaha. Hasil kegiatan menunjukkan bahwa mitra telah memiliki perangkat administrasi dan media promosi yang lebih rapi, profesional, dan mudah digunakan. Kesimpulannya, pendampingan yang diberikan berhasil membantu Isakuiki Food dalam meningkatkan kesiapan usaha, memperkuat branding, serta meningkatkan daya saing di tengah perkembangan pasar yang semakin kompetitif.
PENINGKATAN PENGELOLAAN MANAJEMEN KELOMPOK SIMPAN PINJAM DESA GAMBIRAN KECAMATAN PAMOTAN KABUPATEN REMBANG alliyah, siti -
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 5 No. 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v5i3.294

Abstract

Salah satu desa di Kabupaten Rembang yang masuk kategori merah/ desa dengan kategori miskin, salah satu diantaranya Desa Gambiran Kecamatan Pamotan. Rendahnya tingkat pendidikan menyebabkan kualitas sumber daya manusia relatif rendah. Program pengembangan Desa Gambiran untuk peningkatan PAD diupayakan dari berbagai aspek program. Salah satunya adalah pengelolaan simpan pinjam yang dikelola oleh ibu-ibu PKK, dengan anggota kelompok sejumlah 10 orang. Kelompok usaha simpan pinjam secara kelembagaan belum memiliki nama, akan tetapi struktur pengurus sudah terbentuk, dengan ketua Ibu Qoryati. Permasalahan yang dihadapi oleh kelompok usaha ini dintaranya adalah rendahnya kemampuan pengelolaan manajemen usaha, Hal ini dikarenakan sebagian besar pengurus berpendidikan lulusan SLTP dan hanya 1 (satu) pengurus yang bergelar sarjana. Kegiatan pelatihan dan pendampingan keuangan dan laporan keuangan telah menjadi solusi dalam menyelesaikan permsalahan tersebut. Setelah dilaksanakan kegiatan pelatihan dan pendampingan, kelompok simpan pinjam saat ini telah melakukan proses administrasi keuangan dan laporan keuangan.
Determinasi Opini Audit Going Concern pada Perusahaan Makanan dan Minuman Hasanah, Ji'in; Alliyah, Siti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.25516

Abstract

Studi ini dilakasanakan sebagai studi lanjutan atas ketidakkonsistenan temuan-temuan terdahulu serta memberi informasi terkait hubungan financial distress, debt ratio, kualitas audit, dan ukuran bisnis dengan opini audit going concern pada bisnis makanan dan minuman yang tergabung di BEI dalam periode 2020 hingga 2022. 26 bisnis makanan dan minuman terlibat dalam populasi studi ini. Teknik pengambilan sampel menggunakan kriteria khusus sehingga sampel akhir adalah 14 perusahaan dengan total 42 observasi. Analisis logistik berperan sebagai metode analisis data yang digunakan dalam penyelidikan ini. Kegiatan studi ini memberi temuan dimana financial distress memberi efek negatif tidak pada opini audit going concern, debt ratio dengan opini audit going concern memiliki hubungan negatif tetapi tidak signifikan, ukuran bisnis tidak berefek signifikan pada opini audit going concern. Disisi lain, kualitas audit memberi efek positif namun tidak signifikan pada opini audit going concern. Keempat variabel independen yang digunakan hanya menyumbang sebesar 3% dalam menjelaskan variabel dependen.
Dampak Faktor Keuangan dan Ukuran Perusahaan terhadap Financial Distress Perusahaan Food and Beverage yang Tercatat di BEI Tahun 2020-2022 Febiyana Febiyana; Siti Alliyah
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.977

Abstract

The purpose of this study is to analyze the impact of leverage, liquidity, company size, and profitability on the financial distress of food and beverage companies listed on the IDX in 2020-2022. Purposive sampling is the sample selection method, the regression data analysis is multiple linear and the type of data is quantitative. This study reveals that company size and leverage have a significant negative impact, while liquidity is positive and insignificant. Profitability has a positive and significant impact on financial distress. This study shows that leverage has a significant negative impact on financial distress. Liquidity has a positive but insignificant impact on financial distress. Profitability has a significant positive impact on financial distress. Company size has a significant negative impact on financial distress.
Co-Authors agus sugiarto, Kasihampun Ahmad Aviv Mahmudi Anggraini Astanti, Veny Anggrainy, Dian Anik Nurhidayati Avivah Inaroh Nahdhiyah Avivah Inaroh Nahdhiyah Awaliyah Awaliyah Awaliyah, Awaliyah Azizi, Zakky Wahyuddin Cahyani, Wahyu Budi Candradevi, Astiani Nur Diah Ayu Kartika Sari Dwi Wahyu Sri Rejeki Eko Joko Supriyanto Fatimatuzzahro' Fatimatuzzahro' Fatmawati, Sinta Febiyana Febiyana Febiyana, Febiyana Galih Syaiful Imron Hanantyo, Burhanuddin Hasanah, Ji'in Hetty Muniroh Karno, Dini Kartika Sari Khoiriyyah, Mayya Zaari Linda Febrianti Lintang Ayu Kusumastuti Lu’lu’ Luthfiana Maslichan Maslichan Maslichan, Maslichan Maslichan, Maslichan Maslikah Maslikah MASLIKAH MASLIKAH, MASLIKAH Mudiyah, Latifah Ratnaning Nahdhiyah, Avivah Inaroh Nugrahani, Siti Nugroho, Prihasantyo Siswo Nur Rohman Nur Rohman Nurma Gupita Dewi Panca Wahyuningsih Regga, Alfa Forna Ridhuwan, Khairul Ali Rikah Rikah Riskin Hidayat Rochman, Andre Abibu Rohana, Vena Faradilla Romandona, Novia Ainur Salsabil, Nurul Hana' Sari Wahyu Utami Sari, Dian Anita Shofiatun Nimah Siti Fatimah Siti Fatimah SITI FATIMAH Sulasmining, Sulasmining Sunarto Sunarto Suryanti, Dwi Timur Deni Krisnanto Triya, Tiyas Adi Wahyu Budi Cahyani Wulan Suryandani Yulianti, Eva Danis Zakky Wahyuddin Azizi