Garuda - Garba Rujukan Digital

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.

THE TITLE WRITTEN USING UPPERCASE FORMAT ANALYSIS OF FACTORS INFLUENCING STUDENTS' INTEREST IN INVESTING IN THE CAPITAL MARKET (Case Study on University of Semarang Students) Citra Andriani Kusumawati; Fredericho Mego Sundoro; Adhi Widyakto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6386

This study aims to find out and test the influence of investment knowledge, Income, Return, Risk, Minimal Capital on students' investment interests. The type and source of data in this study is to use primary data. The sample in this study was a part of the population of 86 active employee class students in the even semester of 2021/2022, Faculty of Economics, University of Semarang. The results of hypothesis testing show the existence of Investment Knowledge positively and significantly to Investment Interest. Income has a positive and significant effect on Investment Interest, Investment Return has a positive and significant effect on Investment Interest, Risk has a positive and significant effect on Investment Interest. And Investment Capital has a positive and insignificant effect on Investment Interest

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.

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.

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.

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.

Literasi Kepatuhan 5.0 Mengoptimalkan Notifikasi Dan Edukasi Mandiri Pada Dashboard Coretax Bagi Pelaku Usaha UKM Tangan Terampil Kota Semarang Citra Andriani Kusumawati; Asih Niati; Tri Rinawati; Naini Rizka Amalia
WASANA NYATA Vol 10, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v10i1.2197

Transformasi digital administrasi perpajakan melalui implementasi Coretax oleh Direktorat Jenderal Pajak bertujuan meningkatkan kualitas layanan dan kepatuhan wajib pajak. Namun, masih terdapat pelaku Usaha Kecil dan Menengah (UKM) yang belum memanfaatkan fitur-fitur Coretax secara optimal karena rendahnya literasi digital perpajakan. Penelitian ini bertujuan menganalisis pengaruh optimalisasi notifikasi dan edukasi mandiri pada dashboard Coretax terhadap peningkatan literasi kepatuhan pajak pelaku UKM Terampil di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap pelaku UKM yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) dan menggunakan Coretax. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antara optimalisasi notifikasi, edukasi mandiri, literasi kepatuhan, dan kepatuhan formal wajib pajak. Hasil penelitian diharapkan menunjukkan bahwa pemanfaatan notifikasi digital dan fitur edukasi mandiri pada dashboard Coretax berpengaruh positif terhadap peningkatan literasi perpajakan serta kepatuhan formal pelaku UKM. Temuan penelitian ini diharapkan memberikan kontribusi bagi Direktorat Jenderal Pajak dalam mengembangkan layanan edukasi digital yang lebih adaptif, mudah diakses, dan sesuai dengan kebutuhan wajib pajak, sehingga mampu mendukung peningkatan kepatuhan pajak secara berkelanjutan.

Literasi Kepatuhan 5.0 Mengoptimalkan Notifikasi Dan Edukasi Mandiri Pada Dashboard Coretax Bagi Pelaku Usaha UKM Tangan Terampil Kota Semarang Citra Andriani Kusumawati; Asih Niati; Tri Rinawati; Naini Rizka Amalia
WASANA NYATA Vol 10, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v10i1.2197

Transformasi digital administrasi perpajakan melalui implementasi Coretax oleh Direktorat Jenderal Pajak bertujuan meningkatkan kualitas layanan dan kepatuhan wajib pajak. Namun, masih terdapat pelaku Usaha Kecil dan Menengah (UKM) yang belum memanfaatkan fitur-fitur Coretax secara optimal karena rendahnya literasi digital perpajakan. Penelitian ini bertujuan menganalisis pengaruh optimalisasi notifikasi dan edukasi mandiri pada dashboard Coretax terhadap peningkatan literasi kepatuhan pajak pelaku UKM Terampil di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap pelaku UKM yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) dan menggunakan Coretax. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antara optimalisasi notifikasi, edukasi mandiri, literasi kepatuhan, dan kepatuhan formal wajib pajak. Hasil penelitian diharapkan menunjukkan bahwa pemanfaatan notifikasi digital dan fitur edukasi mandiri pada dashboard Coretax berpengaruh positif terhadap peningkatan literasi perpajakan serta kepatuhan formal pelaku UKM. Temuan penelitian ini diharapkan memberikan kontribusi bagi Direktorat Jenderal Pajak dalam mengembangkan layanan edukasi digital yang lebih adaptif, mudah diakses, dan sesuai dengan kebutuhan wajib pajak, sehingga mampu mendukung peningkatan kepatuhan pajak secara berkelanjutan.

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