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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 Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat 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) Dialektika: Jurnal Ekonomi dan Ilmu Sosial 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 Dinamika Manajemen Jurnal Abdimas Ilmiah Citra Bakti Jurnal Simki Economic
Siti Alliyah
Universitas YPPI Rembang Jawa Tengah, Indonesia
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Peran Leverage Dan Ukuran Perusahaan Dalam Memberi Dampak Pada Profitabilitas Khairul Ali Ridhuwan; Siti Alliyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.7557

Abstract

Penelitian ini dilakukan untuk memperoleh informasi mengenai peranan leverage dan ukuran perusahaan dalam mempengaruhi perubahan profitabilitas pada perusahaan makanan dan minuman yang terdaftar di BEI selama periode 2020-2022. Leverage dan ukuran perusahaan merupakan variabel bebas, sedangkan profitabilitas berperan sebagai variabel terikat. Populasi yang digunakan terdiri dari 42 perusahaan makanan dan minuman yang dapat diakses melalui situs www.idx.co.id. Metode dokumentasi digunakan sebagai teknik pengumpulan data dalam penelitian ini. Sampel diambil dengan kriteria tertentu yang dapat disebut dengan purposive sampling. Data yang diperoleh setelah dilakukan pemilihan sebanyak 26 perusahaan, sehingga total observasi yang digunakan adalah 78 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sebelum dilakukan regresi, terlebih dahulu dilakukan uji asumsi klasik untuk memperoleh data yang valid. Penelitian ini memiliki temuan dimana leverage berpengaruh negatif signifikan terhadap profitabilitas, sedangkan ukuran perusahaan berpengaruh positif signifikan terhadap profitabilitas. Leverage dan ukuran perusahaan hanya mampu menjelaskan sebesar 30,5% terhadap profitabilitas, sedangkan 69,5% dijelaskan oleh sebab-sebab lain yang tidak dibahas dalam model penelitian ini.
Digital Transformation, Fintech Utilization, Digital Financial Literacy, and Financial Sustainability of Culinary MSMEs Nur Listiani; Siti Alliyah
Jurnal Dinamika Manajemen Vol. 17 No. 1 (2026): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v17i1.37422

Abstract

This study aims to analyze the effect of digital transformation and fintech utilization on the financial sustainability of culinary micro, small, and medium enterprises (MSMEs), with digital financial literacy as a mediating variable. This research employed a quantitative explanatory approach involving 250 MSME owners and financial managers in Salatiga, Semarang, and Rembang. Data were collected through structured questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that digital transformation and fintech utilization have positive and significant effects on digital financial literacy. Furthermore, digital financial literacy significantly influences the financial sustainability of culinary MSMEs. The findings also confirm that digital financial literacy plays an important mediating role in strengthening the relationship between technology adoption and financial sustainability. These results suggest that technology adoption becomes more effective when supported by adequate financial knowledge and digital skills. This study provides practical implications for policymakers and MSME practitioners to strengthen digital and financial literacy programs in order to enhance sustainable business performance.
The Effect of Internal Control, Human Resources and Utilization of Accounting Information Technology on the Quality of Financial Statements of Savings and Loans Cooperatives in Rembang Regency Sulasmining Sulasmining; Siti Alliyah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.476

Abstract

The purpose of this study was to determine the effect of internal control, human resources and the use of accounting information technology on the quality of savings and loan cooperative financial reports. This study used a purposive sampling technique so that a sample of 33 savings cooperatives in Rembang Regency was obtained. Methods of data collection using questionnaires. The data analysis technique used multiple linear regression analysis using SPSS 23. The results showed that partially the influence of internal control, human resources and the use of accounting information technology had a significant effect on the quality of financial statements of savings and loan cooperatives.
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.
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 Dian Anita 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 Khairul Ali Ridhuwan Khoiriyyah, Mayya Zaari Linda Febrianti Lintang Ayu Kusumastuti Lu’lu’ Luthfiana Maslichan Maslichan Maslichan, Maslichan Maslichan, Maslichan Maslikah Maslikah MASLIKAH MASLIKAH, MASLIKAH Moh.Solikul Amin Mudiyah, Latifah Ratnaning Nahdhiyah, Avivah Inaroh Nugrahani, Siti Nugroho, Prihasantyo Siswo Nur Listiani Nur Rohman Nur Rohman Nurma Gupita Dewi Panca Wahyuningsih Regga, Alfa Forna Ridhuwan, Khairul Ali Rikah Rikah Riskin Hidayat Rita Meiriyanti Rochman, Andre Abibu Rohana, Vena Faradilla Romandona, Novia Ainur Salsabil, Nurul Hana' Sari Wahyu Utami 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