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Corporate Social Responsibility Disclosure on Companies Listed in IDX Index Kusumawati, Citra Andriani; NSS, RR Lulus Prapti; Triyani, Dian
Management Analysis Journal Vol 10 No 4 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i4.50935

The research is to analyze the affect of Profitability, Leverage and Industry Age, on CSR disclosure in industries listed in the IDX index. The information on the amount of industry research using purposive sampling procedures, obtained from 12 unchanged industries, is listed in the IDX index for the period 2014-2019. The research used is multiple linear regression analysis as well as panel information approach tested through Eviews 10 with fixed effect model to test hypotheses. The results of the research show profitability as well as leverage, most do not affect the CSR disclosure, as well as the age of the industry affects CSR disclosure.

Analyzing the Impact of Islamic Literacy, Technology, and Experience on MSME Performance: The Role of Spirituality as a Moderating Variable Widyakto, Adhi; Souisa, Johanis; Kusumawati, Citra Andriani; Widyarti, Endang Tri
Jurnal Manajemen Bisnis Vol 15, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.19859

Research Aims: This study aims to explore the influence of Islamic financial literacy, Islamic fintech, and financial experience on the performance of Micro, Small, and Medium Enterprises (MSMEs), considering spirituality as a potential moderating variable.Design/Methodology/Approach: Employing a sample of 126 MSME owners in Semarang, this research utilizes Hair’s model of calculations. The analytical method applied is multiple regression analysis using the third version of the SmartPLS software.Research Findings: The findings indicate that Islamic financial literacy, Islamic financial technology, and financial experience have a positive and significant impact on MSME performance. However, spirituality did not significantly moderate the relationship between Islamic financial literacy, Islamic fintech, and financial experience on MSME performance.Theoretical Contribution/Originality: This study contributes to the resource-based view theory by examining how a firm’s capabilities and internal resources, conceptualized as a bundle of resources and capabilities, interact with external spiritual values to influence MSME performance. It also addresses the role of internal resources in fostering competition within firms to achieve their goals.

Pelatihan Penetapan Visi Misi Dan Pembuatan Laporan Keuangan Umkm Asmarandhana Di Semarang Octavia, Ayu Nurafni; Pradiptya, Adhi; Kusumawati, Citra Andriani; Amalia, Naini Rizka
TEMATIK Vol. 3 No. 2 (2023): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i2.7088

Kurangnya pengetahuan akan pentingnya visi misi pada usaha membuat UMKM berjalan tanpa punya tujuan jangka panjang ataupun jangka pendek, UMKM hanya focus untuk menjual tanpa memiliki arah tujuan yang jelas tentang usaha mereka di masa depan. Selain itu kebanyakan UMKM tidak membuat laporan keuangan karena keterbatasan pengetahuan. sehingga UMKM tidak dapat menujukkan tingkat laba/rugi pada bisnis, Permasalahan tersebut yang membuat tim pengabdian kepada masyarakat mengusulkan kegiatan pelatihan pembuatan Visi Misi dan laporan keuangan pada UMKM Asmarandhana di Semarang. Pelatihan ini akan memberikan pemahaman akan pentingnya memiliki Visi Misi dan membuat laporan keuangan. Kegiatan pelatihan ini diharapkan dapat melahirkan pengusaha yang mandiri, bermental wirausaha yang tau tentang berbagai hal, yang bisa menguatkan ketika akan membangun sebuah usaha. Selain itu juga memotivasi mereka untuk merumuskan Visi Misi dan membuat laporan keuangan, laporan keuangan dapat digunakan untuk pengambilan keputusan bisnis, dan laporan keuangan yang kurang baik dapat menimbulkan kerentanan terhadap kerugian

Analyzing the Impact of Islamic Literacy, Technology, and Experience on MSME Performance: The Role of Spirituality as a Moderating Variable Widyakto, Adhi; Souisa, Johanis; Kusumawati, Citra Andriani; Widyarti, Endang Tri
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.19859

Research Aims: This study aims to explore the influence of Islamic financial literacy, Islamic fintech, and financial experience on the performance of Micro, Small, and Medium Enterprises (MSMEs), considering spirituality as a potential moderating variable.Design/Methodology/Approach: Employing a sample of 126 MSME owners in Semarang, this research utilizes Hair’s model of calculations. The analytical method applied is multiple regression analysis using the third version of the SmartPLS software.Research Findings: The findings indicate that Islamic financial literacy, Islamic financial technology, and financial experience have a positive and significant impact on MSME performance. However, spirituality did not significantly moderate the relationship between Islamic financial literacy, Islamic fintech, and financial experience on MSME performance.Theoretical Contribution/Originality: This study contributes to the resource-based view theory by examining how a firm’s capabilities and internal resources, conceptualized as a bundle of resources and capabilities, interact with external spiritual values to influence MSME performance. It also addresses the role of internal resources in fostering competition within firms to achieve their goals.

Peran Profitabilitas Dalam Memediasi Ukuran Perusahaan Dan Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Riyanto, Sugeng; Rinawati, Tri; Kusumawati, Citra Andriani
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.14699

The mining industry is often a very important sector in a country's economy. In Indonesia, the mining sector has a significant contribution to the country's gross domestic product (GDP) and exports. The rich potential of natural resources can encourage companies to openly explore the mining of these resources This research aims to examine the influence of Company Size and Working Capital on Company Value with Profitability as an intervention variable for mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research was conducted using purposive sampling with certain criteria. So the data used was 30 companies for 3 years. The data source used is secondary data. The data collection technique in this research is documentation or library research, namely by collecting all data related to the company's financial reports and then processing it using the SmartPLS application. The results of this research prove that company size has a significant positive effect on profitability, working capital has no effect on profitability, company size has a significant positive effect on company value, working capital has a significant positive effect on company value, profitability is able to mediate the effect of company size on company value, profitability Unable to mediate the effect of Working Capital on Company Value, Profitability has a Significant Positive effect on Company Value.

Penerapan Digital Marketing Bagi Pemasaran Produk Kelompok Pemberdayaan Kesejahteraan Keluarga Pradiptya, Adhi; Kusumawati, Citra Andriani; Ariefiantoro, Teguh
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 1: February 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i1.30130

The transformation of digital technology has affected the world of marketing, which directly helps MSMEs in increasing the effectiveness of business operations. However, the lack of skills and knowledge of the community, especially housewives in Tlogosari village in marketing their products, make the products not sold optimally. This community service program aims to help MSMEs adopt the use of digital technology in increasing the effectiveness of business operations. The community service program was conducted in the form of training for PKK groups in Tlogosari Kulon Village, Semarang City. The results of the activity showed that the PKK group experienced an increase in knowledge and use of digital marketing. This can be seen from the average results of pre-test and post-test, which shows that the increase in knowledge and understanding of MSMEs in the use of digital marketing is 97,3%. Therefore, this training is important to improve product marketing and attract consumers.

STRATEGI BERSAING DALAM MELEWATI PADEMI COVID-19 (STUDI KASUS UMKM JAJANAN ENDOLITA KABUPATEN DEMAK) Sulistyorini, Sulistyorini; Rizkiana, Citra; Kusumawati, Citra Andriani
Solusi Vol. 20 No. 1 (2022): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i1.4488

AbstractThe purpose of this study was to determine the strategies used by UMKM endolita snacks, what competitive strategy is used during the pandemic so that it can compete until now. The research was conducted on UMKM endolita snacks in Demak. Methods of data collection is done by observation and interviews. The results showed that the competitive strategy carried out by endolita snack UMKM was a competitive strategy through SWOT analysis, strategy with a price (low cost), perform product differentiation by providing various kinds of snacks which are self produced and taken from distributors as well as products for sale. The conclusion of this study is that endolita snacks SMEs apply low-cost competitive and development of mission, objectives, strategies and policies so that they can be achievedthrough a SWOT analysis strategies and differentiation in increasing their competitiveness,to find strategic fit between external opportunities and internal strengths,in addition to paying attention to external threats and internal weaknesses.Keywords: covid-19, competitive strategy, SWOT, low cost, product differentiation.

Peran Profitabilitas Dalam Memediasi Ukuran Perusahaan Dan Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Riyanto, Sugeng; Rinawati, Tri; Kusumawati, Citra Andriani
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.14699

The mining industry is often a very important sector in a country's economy. In Indonesia, the mining sector has a significant contribution to the country's gross domestic product (GDP) and exports. The rich potential of natural resources can encourage companies to openly explore the mining of these resources This research aims to examine the influence of Company Size and Working Capital on Company Value with Profitability as an intervention variable for mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research was conducted using purposive sampling with certain criteria. So the data used was 30 companies for 3 years. The data source used is secondary data. The data collection technique in this research is documentation or library research, namely by collecting all data related to the company's financial reports and then processing it using the SmartPLS application. The results of this research prove that company size has a significant positive effect on profitability, working capital has no effect on profitability, company size has a significant positive effect on company value, working capital has a significant positive effect on company value, profitability is able to mediate the effect of company size on company value, profitability Unable to mediate the effect of Working Capital on Company Value, Profitability has a Significant Positive effect on Company Value.

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