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Capital Structure Evaluation Based Company Sizes And Profitability Aprih Santoso; Sri Yuni Widowati; Emaya Kurniawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.102 KB) | DOI: 10.29040/jap.v20i2.765

Abstract

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).
IMPLEMENTASI SWOT DALAM PENGEMBANGAN USAHA BAGI ANGGOTA KUB SRIKANDI KECAMATAN CEPIRING KABUPATEN KENDAL Emaya Kurniawati; Wyati Saddewisasi; Sri Yuni Widowati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v8i2.136

Abstract

Kelompok Usaha Bersama Srikandi (Srikandi Join Venture Group) at Cepiring District, in Kendal Regency has been formed more than 5 years ago, consist of several businessman who have different skills in makingand selling their products. Most of the (Kelompok Usaha Bersama) KUB Srikandi members in running their business, apply minimum knowledge in developing their business to meet the needs and condition nowadaysin which similar products that same with KUB Srikandi products are increasing. This study apply thequalitative analysis techniques and SWOT analysis. The research apply qualitative approach and SWOTanalysis trying to know what strategies are used in the business development of KUB Srikandi members. Basedon the IFAS EFAS diagram, it can be concluded that the business carried out by KUB Srikandi members is inthe first quadrant (I), which means that in this position, KUB Srikandi has strong position and has the goodopportunity to develop. The implementation of strategies that can be done is using the Strengths factor thatexist in the business of KUB Srikandi members Where in fact the business that runs by KUB Srikandi membersfacing a great market opportunities, to develop their business in dealing with it, KUB Srikandi members mustoptimize their productivities.
Non-Formal Education for MSMEs based on Business Financial Management Counseling Aprih Santoso; Sri Yuni Widowati; Saefudin Saefudin; M Rikza Chamami
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol 21, No 2 (2021)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.712 KB) | DOI: 10.21580/dms.2021.212.9439

Abstract

Micro small business in Tegalarum village is one of the micro small business groups in Mranggen District, Demak Regency. The majority of these micro small business entrepreneurs do not have skills in the field of finance, especially cash flow statements (cash flow statements). Therefore, non-formal education activities are needed in the form of counseling aimed at providing non-formal education through an outreach approach to the preparation of cash flow reports so that these reports can be accounted for and accountable. ) which has been prepared by the Indonesian Institute of Accountants (IAI) as a standard compiler for cash flow reports, so that this report can later be accounted for and can be read by parties with an interest in the report. The activity method in the form of a participatory training approach is carried out through several activity steps, namely: counseling, training and monitoring and evaluation. As for the results of non-formal education activities through counseling that has been carried out, it is known that micro small business entrepreneurs in Tegalarum Village, Mranggen District, Demak Regency have been able to increase their knowledge and skills in making financial reports, especially cash flow reports.Usaha mikro kecil  desa  Tegalarum merupakan salah satu kelompok Usaha mikro kecil Kecamatan Mranggen Kabupaten Demak. Mayoritas pengusaha Usaha mikro kecil tersebut belum mempunyai skill dibidang finance khususnya cash flow statement (laporan arus kas). Oleh karena itu, dibutuhkan kegiatan pendidikan non formal berupa penyuluhan yang  bertujuan memberikan pendidikan jon formal melalui pendekatan penyuluhan penyusunan laporan arus kas agar laporan tersebut  dapat dipertanggungjawabkan  dan akuntabel  Dalam  penyusunan  laporan    arus kas  tersebut telah  diatur dalam  Pedoman  Standar  Arus kas kuntansi  Keuangan  (PSAK-45)  yang  telah  disusun  oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun standar laporan arus kas, agar laporan ini nantinya bisa dipertanggungjawabkan dan dapat dibaca oleh pihak-pihak yang berkepentingan terhadap laporan tersebut. Metode kegiatan dalam bentuk pendekatan participatory training dilakukan melalui beberapa langkah kegiatan. yaitu : penyuluhan, pelatihan dan monitoring serta evaluasi.  Adapun hasil kegiatan pendidikan non formal mekalui penyuluhan yang telah dilaksanakan diketahui bahwa pengusaha Usaha mikro kecil desa Tegalarum Kecamatan Mranggen Kabupaten Demak sudah mampu meningkatkan pengetahuan dan ketrampilan dalam membuat laporan keuangan khususnya laporan arus kas.
PENYULUHAN ARTI PENTINGNYA MERK DAGANG Emaya Kurniawati; Aprih Santoso; Sri Yuni Widowati
JMM (Jurnal Masyarakat Mandiri) Vol. 2, No. 1: Juni 2018
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.798 KB) | DOI: 10.31764/jmm.v2i1.1350

Abstract

Abstrak: Tujuan PKM ini adalah memberikan penyuluhan kepada pelaku usaha di Kecamatan Cepiring tentang pentingnya suatu merk bagi hasil produksi sehingga produknya lebih dikenal pasaran  secara lebih luas. Adapun permasalahan utama pelaku usaha di Kecamatan Cepiring adalah ketidaktahuan mengenai arti pentingnya sebuah merk untuk suatu produk. Solusi yang ditawarkan kepada pelaku usaha di Kecamatan Cepiring adalah pemberian penyuluhan mekanisme legalitas izin usaha melalui merk. Luaran kegiatan yang ingin dicapai agar pelaku usaha di Kecamatan Cepiring dapat mengembangkan usaha disertai kelengkapan legalitas / merk, sehingga operasional usaha dapat berlangsung sesuai ketentuan yang ada, Hasil penyuluhan kepada pelaku usaha di Kecamatan Cepiring akan dapat menunjang kesuksesan usaha dan penyuluhan telah terlaksana dengan sukses. Hal ini terbukti dengan antusiasnya pelaku usaha di Kecamatan Cepiring mengikuti  dan berdiskusi (termasuk proses tanya jawab).Abstract:  The purpose of this PKM is to provide counseling on the importance of a brand for the production so that the product is more widely known to the market. The main problem of SME’s at Cepiring Village is ignorance about not knowing the importance of a brand for a product. The solution offered is the provision counseling the legality mechanism of business licenses. The output of the activity to be achieved so that SME’s at Cepiring Village can develop the business accompanied by adequate legality of establishment, so that business operations can take place according to existing provisions, the results of the training can support the business success of business actors in the SME’s at Cepiring Village and have been successfully implemented. This was proven by the enthusiasm of the trainees to follow and discuss (including the question and answer process) routinely.
Penerapan Kinerja Karyawan dalam Mencapai Sasaran Mutu Adi Setya Pamungkas; Sri Yuni Widowati; Aprih Santoso
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.877 KB)

Abstract

This study was motivated by the decline in targets in the Sterilization Installation of the Hospital Dr. Kariadi Semarang, for that the problem can be formulated is how the Sterilization Installation Section improves employee performance so that the production target is reached. The purpose of this study was to analyze the influence of Leadership, Work Environment and Work Discipline on Employee Performance of the Sterilization Installation at DR. Kariadi Semarang.Data were collected through questionnaire methods using Census techniques for 61 respondents in the Sterilization Installation section. Data processing uses multiple regression analysis, hypothesis testing through t test, model testing with f test, and analysis of the coefficient of determination.The results obtained in this study are the magnitude of the coefficient of determination is 0.547 which means that 54.7% of the variables of Leadership, Work Environment and Work Discipline have a positive and significant effect on Employee Performance
Penciptaan Loyalitas Pelanggan Nila Anggreani; Sri Yuni Widowati; Aprih Santoso
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 1 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.598 KB)

Abstract

Penelitian ini dilatarbelakangi dengan masalah menurunnya jumlah pelanggan bengkel Mobil Ufik Semarang periode tahun 2015-2017. Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris peningkatan loyalitas pelanggan dengan didukung peningkatan kualitas pelayanan, harga, dan kepuasan pelanggan. Sampel penelitian adalah pelanggan tetap yang sudah lebih dari dua kali menggunakan jasa Bengkel Mobil Ufik Semarang dan minimal berusia 17 tahun. Jumlah sampel ditentukan berdasarkan pada perhitungan dari rumus Slovin dengan tingkat kesalahan yang ditoleransi sebesar 5%, sebanyak 96 orang responden. Metode analisis data yang digunakan dalam penelitian ini menggunakan SPPS versi 23. Hasil penelitian menunjukkan bahwa kualitas pelayanan, harga, dan kepuasan pelanggan memiliki pengaruh yang positif dan signifikan terhadap loyalitas pelanggan. Hasil koefisien determinasi (Adjusted R Square) 60,9% yang menunjukkan bahwa loyalitas pelanggan dapat diperjelas oleh variabel kualitas pelayanan, harga, dan kepuasan pelanggan, sedangkan sisanya 39,1% diperjelas oleh variabel lain di luar penelitian ini.
PENINGKATAN PRODUKSI MELALUI PEMBERDAYAAN UKM DI KECAMATAN TUGU KOTA SEMARANG Wyati Saddewisasi; Aprih Santoso; Sri Yuni Widowati; Teguh Ariefiantoro; Indarto Indarto
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 4 No 1 (2017): Jurnal Pengabdian Kepada Masyarakat 2017
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

 SMEs in Tugu District with a total membership of 130 people. The business group is expected to grow business unit. One of the benchmarks for the development of business groups is the increasing number of products accompanied by increased operating revenues. In order for the number of products to increase, then increased production needs to be run. Increased production can be done through various ways, among others, through business empowerment. However, in the effort of SME business development still encountered many obstacles such as: not yet the formulation of business development strategy and data base profile of each business unit; increased production and business development has not been reached; lack of clarity on financing for business assistance; and the need for cooperation in the field coaching. In overcoming some of these obstacles required the existence of business empowerment that aims to develop SMEs in the District Tugu. Community service activity aims to improve the skill of human resources of entrepreneur (SME in Kecamatan Tugu) about the procedure of developing business and supply of raw materials and doing simple bookkeeping. This activity is carried out by providing knowledge on business management and business analysis. Besides, also introduced raw material sources and simple bookkeeping. Training and counseling is provided directly to business groups on business management, business analysis and simple bookkeeping. It is also given knowledge about determining the source of raw materials.
PENYULUHAN GUNA PENUNJANG KESUKSESAN USAHA UKM BERBASIS PEMBUKUAN USAHA LAPORAN LABA/RUGI Emaya Kurniawati; Aprih Santoso; Sri Yuni Widowati
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 6 No 2 (2019): JURNAL PENGABDIAN KEPADA MASYARAKAT 2019
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

The purpose of this activity is to provide counseling to support the success of SME-based business outreach of financial statements of profit / loss to the PKK Kelurahan Lor. Business group and to promote economic growth.The method used is the Business Evaluation Method and Counseling MethodAs a result, the PKK Kelurahan Panggung Lor Group has learned and gained knowledge about business accounting knowledge and is able to do business bookkeeping in the form of profit / loss reports.
PEMASARAN ONLINE MEDIA PENUNJANG PERKEMBANGAN UKM BERBASIS PELATIHAN Emaya Kurniawati; Sri Yuni Widowati; Aprih Santoso
Buletin Abdi Masyarakat Vol 1, No 2 (2021): Edisi Februari 2021
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.24 KB)

Abstract

PKM aims to provide counseling on business management in the marketing sector, especially the online marketing of SME products in Pedurungan Tengah Village, Semarang, so that their products are better known to the wider market. The main problem of partners is that they have not been able to market their products optimally and reach a wider market and they also do not know the importance of being online for a product marketing. The solution offered is the provision of counseling regarding business management in the field of marketing, especially the marketing of SME products online, so that business operations can take place. perfect. This is proven by the enthusiasm of the extension partners in participating and discussing (including the question and answer process) regularly during the online marketing of SME products.Keywords: SME, Marketing, Online and Product
PENAKARAN AKAR DETERMINAN KINERJA KARYAWAN Lusita Sari; Sri Yuni Widowati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.4610

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemimpinan, motivasi kerja dan disiplin kerja terhadap kinerja karyawan di Instalasi Sterilisasi Rumah Sakit Dr. Kariadi Semarang. Populasi penelitian ini seluruh karyawan sebanyak 75 orang di Instalasi Sterilisasi Rumah Sakit Dr. Kariadi Semarang. Sampel yang digunakan dalam penelitian ini adalah 75 orang responden dengan menggunakan teknik sensus, yaitu teknik penggunaan seluruh populasi tanpa harus menarik sampel penelitian sebagai unit observasi. Kemudian metode pengumpulan data melalui kuosioner dan analisa data menggunakan SPSS 21 yang meliputi : uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis menggunakan uji t, uji F, uji R2 . Hasil penelitian ini menunjukkan bahwa seluruh variabel bebas, yaitu kepemimpinan, motivasi kerja dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan secara parsial maupun stimultan (bersama-sama). Berdasarkan nilai koefisien determinasi diketahui bahwa Kepemimpinan, motivasi kerja dan disiplin kerja berpengaruh terhadap variabel kinerja karyawan sebesar 69,2 % sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.