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All Journal Semantik Juara: Jurnal Riset Akuntansi Jurnal Media Wahana Ekonomika Proceeding SENDI_U Global Review of Islamic Economics and Business Economic Education Analysis Journal Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business
Retno Indah Hernawati
Universitas Dian Nuswantoro
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PENGARUH LUAS LAHAN, BIAYA PRODUKSI, DAN HARGA PASAR TERHADAP PENDAPATAN PETANI BAWANG MERAH DI JAWA TENGAH Amrina Rosada Hardyaningtyas; Retno Indah Hernawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8260

Abstract

This study aims to determine the effect of land area, production costs, and market prices on the income of red onion farmers in Central Java. This type of research is quantitative research. The data source used is primary data obtained by distributing questionnaires to farmers and secondary data from the website of the Ministry of Trade of the Republic of Indonesia, Central Java. The population in this study were red onion farmers spread across 7 regencies in Central Java with the largest harvest area including Brebes, Demak, Pati, Kendal, Temanggung, Boyolali, and Tegal Regencies. Based on the stratified random sampling and convenience sampling method, the number of respondents used was 216 shallot farmers. The data analysis technique used in this study is the multiple linear regression analysis methods with the SPSS 25 data analysis tool. The results of this study indicate that production costs and market prices affect the income of shallot farmers in Central Java while the land area does not affect the income of shallot farmers. red in Central Java.
Edukasi Pemanfaatan Sisa Makanan Untuk Menjadi Produk Bernilai Ekonomi Ririh Dian Pratiwi; Hayu Wikan Kinasih; Retno Indah Hernawati
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): JULI 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v2i4.412

Abstract

Banana is a fruit that is easy to get and relatively cheap, so it is widely consumed by the public. The fiber and potassium content are very good for health. However, bananas have the disadvantage of ripening quickly. Therefore, it is necessary to provide education and training so that housewives can use these bananas into products that are useful and have economic value. The aim of this education and training is expected to be a source of inspiration for housewives to be more creative in utilizing household leftovers and be economically independent.  
Pengaruh Likuiditas, Solvabilitas, Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Retasya Amelia Dewi; Retno Indah Hernawati
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5583

Abstract

Tujuan penelitian ini untuk menguji pengaruh likuiditas, solvabilitas, dan perputaran modal kerja terhadap profitabilitas di perusahaan sub sektor properti dan real estate di BEI tahun 2017-2022. Populasi penelitian ini laporan keuangan perusahaan sub sektor properti dan real estate di Bursa Efek Indonesia tahun 2017-2022. Sampel penelitian sebanyak 72 data. Alat analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa likuiditas dan perputaran modal kerja tidak berpengaruh terhadap profitabilitas sementara solvabilitas berpengaruh terhadap profitabilitas. Keywords: Likuiditas, Solvabilitas, Perputaran Modal Kerja, dan Profitabilitas
MANAJEMEN OPERASIONAL DAN DIGITALISASI PADA ORGANISASI KARANG TARUNA DI GUNUNGPATI KOTA SEMARANG Dian Indriana Hapsari; Imang Dapit Pamungkas; Anna Sumaryati; Entot Suhartono; Retno Indah Hernawati; Ririh Dian Pratiwi
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1213

Abstract

Karang Taruna adalah Organisasi Sosial wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan tanggung jawab sosial dari, oleh dan untuk masyarakat terutama generasi muda di wilayah desa/ kelurahan dan terutama bergerak di bidang usaha kesejahteraan social. Tujuan dari diadakannya kegiatan pengabdian kepada masyarakat ini adalah untuk menemukan solusi masalah yang muncul dari Karang Taruna “TUNAS” yang berada di wilayah Kecamatan Gunungpati Kota Semarang. Hasil dari kegiatan ini ternyata mampu memberikan dampak positif bagi para peserta yaitu anggota dari Karang Taruna yang mana dengan adanya kegiatan pelatihan yang sering diikuti akan semakin banyak ilmu pengetahuan yang digali terutama kemampuan managerial dan digitalisasi sitem dan peningkatan kualitas SDM Karang Taruna Tunas untuk memunculkan jiwa kewirausahaan pada generasi muda
Pengaruh Moderasi Kebijakan Hutang pada Kinerja Keuangan dan Kebijakan Dividen terhadap Nilai Perusahaan saat Pandemi Covid-19 di Indonesia Putri, Fenesha Homa Triana; Hernawati, Retno Indah
Jurnal Media Wahana Ekonomika Vol. 21 No. 2 (2024): Jurnal Media Wahana Ekonomika, Juli 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i2.15453

Abstract

ABSTRAK   Nilai perusahaan menjadi ukuran penting dalam menilai kinerja dan daya tarik investasi suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dan kebijakan dividen terhadap nilai perusahaan dengan kebijakan hutang sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Pemilihan sampel menggunakan metode purposive sampling, sebanyak 118 sampel dipilih dari 651 perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia periode 2020 - 2023. Metode analisis data yang diterapkan adalah Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS Versi 8.0. Hasil penelitian ini menyimpulkan bahwa kinerja keuangan dan kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan. Kebijakan hutang tidak mampu memoderasi pengaruh hubungan antara kinerja keuangan dan nilai perusahaan. sedangkan kebijakan hutang mampu memoderasi pengaruh hubungan antara kebijakan dividen dan nilai perusahaan. Kata Kunci: Kinerja Keuangan, Kebijakan Dividen, Kebijakan Hutang, Nilai Perusahaan.   ABSTRACT   Firm value is an essential indicator in evaluating a company’s performance and investment attractiveness. This study intends to analyze the influence of financial performance and dividend policy on firm value with debt policy serving as a moderating variable. The type of research used is quantitative research. Sample selection using purposive sampling method, 118 samples were selected from 651 trading, service and investment sector companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The data analysis approach used is Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS Version 8.0 software. The results of this study concluded that financial performance and dividend policy have a positive and significant effect on firm value. Debt policy is unable to moderate the effect of the relationship between financial performance and firm value. while debt policy is able to moderate the effect of the relationship between dividend policy and firm value. Keywords : Financial Performance, Dividend Policy, Debt Policy, Firm Value.
Pengaruh Karakteristik Wajib Pajak, Kualitas pelayanan, Sanksi Pajak dan Inovasi Sistem Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Pati Listiana, Afra Mei; Hernawati, Retno Indah
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.7843

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, kewajiban moral,pengetahuan perpajakan, kualitas pelayanan, sanksi pajak dan sistem drive thru terhadap kepatuhanwajib pajak kendaraan bermotor di Kota Pati. Populasi dalam penelitian ini adalah wajib pajakkendaraan bermotor yang membayarkan pajaknya melalui sitem drive thru, sedangkan sampelnyaadalah wajib pajak kendaraan bermotor di Kota Pati berjumlah 100 orang. Metode pengambilandatanya menggunakan accidental sampling dengan cara penyebaran kuesioner. Teknik analisismenggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa variabel kesadaranwajib pajak, kualitas pelayanan, dan sistem drive thru tidak berpengaruh terhadap kepatuhan wajibpajak, sedangkan untuk variabel kewajiban moral, sanksi pajak dan pengetahuan perpajakanberpengaruh terhadap kepatuhan wajib pajak.
Financial Performance As Mediator Between Size, Liquidity, And Ownership On Firm Value Widhi, B. Andini Nugrahaning; Herry Subagyo; Retno Indah Hernawati; Vincent Didiek Wiet Aryanto; Dwi Eko Waluyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2504

Abstract

The world economy has been in turmoil for the past five years, causing an impact on the company's economy due to the Covid-19 pandemic. where this study is to explore how financial performance mediates the impact of company size, liquidity, and foreign ownership on company value in the consumer goods industry listed on the Indonesia Stock Exchange during 2018 to 2022. Regression analysis, along with the Sobel test, is used to test this relationship. Interestingly, despite the expectation that financial performance can bridge the gap between the independent and dependent variables, the results of the Sobel test show no mediation effect. As a result, the relationship between company size, liquidity, foreign ownership, and company value is direct. For further research, expanding the scope of the study to cover various sectors, extending the time period, and combining various financial ratios can provide a more comprehensive understanding.
PENINGKATAN KEBERLANJUTAN USAHA PADA UMKM PEMANCINGAN BLATER JIMBARAN, KABUPATEN SEMARANG MENGGUNAKAN FIVE CAPITAL Hayu Wikan Kinasih; Anna Sumaryati; Retno Indah Hernawati; Ririh Dian Pratiwi; Selyna Widyadari; Vanessa Berliana Santoso; Yohana Elliza Sitohang
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.10009

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi besar terhadap perekonomian Indonesia. Salah satu bentuk UMKM yang berkembang adalah usaha pemancingan di Dusun Blater, Jimbaran, Kabupaten Semarang. Namun, banyak usaha masih dikelola secara tradisional, tanpa pemisahan keuangan, minim teknologi, dan kurang memperhatikan keberlanjutan. Program pengabdian masyarakat ini memberikan pelatihan berbasis Five Capitals (modal alam, manusia, sosial, manufaktur, dan finansial) untuk meningkatkan keberlanjutan usaha. Hasil pelatihan menunjukkan peningkatan kesadaran peserta dalam pencatatan keuangan, diversifikasi pendapatan, serta penerapan praktik ramah lingkungan. Dengan pendekatan ini, UMKM pemancingan diharapkan dapat berkembang lebih profesional dan berkelanjutan, berkontribusi pada ekonomi daerah.
The Influence Of Leverage, Tax Planning, And Good Corporate Governance On Earning Management Fathimah Fathimah; Retno Indah Hernawati; Imang Dapit Pamungkas; Lilis Setyowati
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v1i2.19

Abstract

Profit is a crucial indicator in assessing the financial performance of a company. One method that can be utilized to manipulate a company’s proft is through earning management. The objective of this study is to investigate and analyze how leverage, tax planning, and effective corporate governance impact earnings management. the study’s sample is chosen through purposive sampling, with a specific focus on state-owned enterprises (BUMN) . Employing a quantitive approach, regression analysis is utilized as the analytical method, and a total of 74 sample are included in this study. Statistical data analysis to test hypotheses is conducted using SPSS 24 software. The research results reveal that only one variable accepted, namely institutional ownership, which has a negative influence on earnings management. On the other hand, the hypotheses regarding leverage, tax planning, managerial ownership, and audit committee are rejected.
Pengaruh GCG dan CSR Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Sapitri, Nanda; Hernawati, Retno Indah
Jurnal Media Wahana Ekonomika Vol. 22 No. 2 (2025): Jurnal Media Wahana Ekonomika, Juli 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v22i2.18391

Abstract

ABSTRAK   Penelitian bertujuan untuk menguji pengaruh CSR dan GCG terhadap nilai perusahaan, dengan profitabilitas sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Pemilihan sampel menggunakan metode purposive sampling, populasi penelitian ini laporan tahunan mencangkup semua perusahaan subsektor makanan dan minuman yang terdaftar di BEI tahun 2021-2023, sebanyak 115 perusahaan. Alat analisis yang digunakan adalah regeresi linier berganda dan analisis regresi moderasi. Metode analisis data yang diterapkan menggunakan SPSS 26 Hasil penelitian menunjukkan bahwa, dewan komisaris independen dan komite audit berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan manajerial dan CSR tidak berpengaruh terhadap nilai perusahaan. Profitabilitas tidak memoderasi hubungan kepemilikan manajerial, dewan komisaris independen, komite audit, CSR terhadap nilai perusahaan.   Kata Kunci: GCG; CSR; Nilai Perusahaan; Profitabilitas.   ABSTRACT   The study aims to examine the effect of CSR and GCG on firm value, with profitability as a moderating variable. The type of research used is quantitative research. The sample selection used the purposive sampling method, the population of this study annual report covers all food and beverage sub-sector companies listed on the IDX in 2021-2023, as many as 115 companies. The analysis tools used are multiple linear regression and moderated regression analysis. The data analysis method applied uses SPSS 26 The results of the study show that independent boards of commissioners and audit committees have an effect on firm value, while managerial ownership and CSR do not affect firm value. Profitability does not moderate the relationship between managerial ownership, independent boards of commissioners, audit committees, CSR on firm value.   Keywords : GCG; social responsibility; Firm Value; Profitability.
Co-Authors Amalia Hafsha Zulfana Phartu Amalia, Erma Vernanda Ammara Fayyaz Prasetyo Amrina Rosada Hardyaningtyas Andika, Arditya Dian Andri Prastiwi Angelia Setiadi Anna Sumaryati Apriliani, Tika Aryanto, Vincent Didiek Wiet Chia-Ming Sun Dewi Paramita Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Eko Waluyo Dwi Nurul Izzhati Ekowanti Ekowanti Ekowanti Entot Suhartono Fathimah Fathimah Handayani, Nurul Mutamaroh Hanifa, Salsabila Alya Hanuna Zahra Ghassani Harun Harun Hayu Wikan Kinasih Hayu Wikan Kinasih Hayu Wikan Kinasih Herry Subagyo Imang Dapit Pamungkas Juli Ratnawati Khoirul Nissa Lelia Astriani LILIS SETYOWATI Listiana, Afra Mei Mistlu Ladiyana Fidela Latifa Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Natalistyo Nevy Agustin Ngurah Pandji Mertha Agung Durya Nila Tristiarini Pramono, Maylia Purwantoro Putri, Fenesha Homa Triana Ratna Herawati Retasya Amelia Dewi Ririh Dian Pratiwi Ririh Dian Pratiwi Ririh Dian Pratiwi Rizqia Zalzabila Sapitri, Nanda Saputro, Dian Festiana Hadi Sari, Hanna Echa Selfi Ika Purnamasari Selyna Widyadari Sri Lestari Vanessa Berliana Santoso Widhi, B. Andini Nugrahaning Wikan Isthika, Wikan Wulansari, Novita Fitrianika Yohana Elliza Sitohang Yuniarsi Rahayu