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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Padamu Negeri Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi
Sri Kawuri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Heni Subekti; Risma Musfiyana; Sri Kawuri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.143

Abstract

The value of the company is an important thing that investors consider before they invest. The value of the company can provide maximum shareholder prosperity if the share price increases. The higher the stock price of a company, the higher the prosperity of shareholders. This study aims to determine the effect of liquidity (Current Ratio), profitability (ROE) and leverage (DER) on firm value (PBV) and determine whether dividend policy (Dividend Payout Ratio) can be used as an intervening variable on the liquidity relationship (Current Ratio), profitability (ROE) and leverage (DER) on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study was taken using a purposive sampling technique, totaling 12 companies. The data analysis method used is descriptive analysis and data analysis using multiple linear regression method using SPSS software. The results show that liquidity (Current Ratio) has an effect on dividend policy, while profitability and leverage have no effect on dividend policy. Liquidity (Current Ratio) and leverage (DER) have no effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. On the other hand, profitability and dividend policy have a significant and significant impact on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Meanwhile, the dividend policy is able to mediate the relationship between liquidity (Current Ratio) and the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Likewise, the relationship between leverage (DER) and the value of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019 can be mediated by dividend policy. On the other hand, dividend policy cannot mediate the relationship between profitability and firm value.
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Sri Kawuri; Riana Sitawati; Sam’ani Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 9 No 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
Pengaruh Motivasi Diri, Lingkungan Keluarga, Pertimbangan Pasar Kerja Dan Penghargaan Finansial Terhadap Minat Menjadi Akuntan Profesional: Studi Empiris Pada Mahasiswa Program Studi Akuntansi Universitas AKI Di Semarang Sri Kawuri; Sukristanta Sukristanta
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 1 No. 2 (2023): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v1i2.82

Abstract

Professional accountant profession is one of the professions that is considered promising, especially by students majoring in Accounting in their studies. There are several factors that influence this interest, including self-motivation, family environment, job market considerations and financial rewards as variables that affect the intention as the professional accountant. This research was conducted on 102 students of the AKI University Accounting Study Program in Semarang. The analysis method were used multiple regression analysis. The results showed that self-motivation, family environment, job market considerations and financial rewards had a positive and significant effect on the intention as the professional accountant.
TRANSFORMASI BRANDING UMKM KRUPUK MELALUI INTEGRASI DESAIN KEMASAN KREATIF DAN STORYTELLING PRODUK DI KECAMATAN PATI Teguh Setiadi; Eka Satria Wibawa; Priyadi Priyadi; Bagus Sudirman; Robby Andika Kusumajaya; Sri Kawuri
Jurnal Padamu Negeri Vol. 3 No. 2 (2026): April : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zezhtp76

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy, but still face challenges in branding, particularly in packaging design and conveying product value. This community service activity aims to improve the competitiveness of MSMEs through branding transformation with the integration of creative product packaging design and storytelling. The partner in this activity is the mackerel fish cracker MSME of Mr Siwito Wahono, located in Pati Lor Village, Pati District, Pati Regency. The method used is a participatory approach through the stages of observation, planning, training, mentoring, and evaluation. The results of the activity show an increase in partners' understanding of branding, with an average increase of 36% based on the results of the pre-test and post-test. In addition, this activity produces outputs in the form of new, more attractive packaging designs, brand identities (logos and labels), and product storytelling that can strengthen the value and uniqueness of the product. The integration of packaging design and storytelling has proven effective in increasing the visual appeal and emotional value of the product, thus potentially increasing the competitiveness of MSMEs in the market. Therefore, this community service activity makes a real contribution to the development of MSME branding practically and sustainably.
ANALYSIS OF TAX COMPLIANCE AMONG MSMES IN SEMARANG: THE ROLE OF TAX LITERACY, TAX SOCIALIZATION, AND THE IMPLEMENTATION OF THE CORE TAX ADMINISTRATION SYSTEM Sri Kawuri; Ika Listyawati; Duffin; Dewi Rafiah Pakpahan; Adi Harianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the effect of tax literacy, tax socialization, and the implementation of the Core Tax Administration System on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Semarang. MSMEs play a significant role in Indonesia’s economy; however, their level of tax compliance remains relatively low, creating challenges for optimizing tax revenue. Therefore, understanding the factors that influence compliance is essential. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers in Semarang. The sampling technique used is purposive sampling, with criteria including active MSME actors who possess a Taxpayer Identification Number (NPWP). Data were analyzed using multiple linear regression to examine the relationship between independent variables tax literacy, tax socialization, and the Core Tax Administration System and the dependent variable, tax compliance. The results indicate that all three independent variables have a positive and significant effect on MSME tax compliance. The implementation of the Core Tax Administration System has the strongest influence, followed by tax literacy and tax socialization. These findings suggest that both behavioral factors (knowledge and awareness) and structural factors (system efficiency and accessibility) play important roles in shaping compliance behavior. In conclusion, improving MSME tax compliance in Semarang requires an integrated approach that enhances tax literacy, strengthens tax socialization programs, and ensures the effective implementation of digital tax systems. This study contributes to the existing literature by providing empirical evidence on the combined effects of these variables in a local context. The findings are expected to support policymakers in designing more effective tax strategies and improving overall tax administration.
Co-Authors Adi Harianto Bagus Sudirman Dewi Rafiah Pakpahan Duffin Eka Satria Wibawa Heni Subekti Ika Listyawati Kusumajaya, Robby Andika Priyadi Priyadi Riana Sitawati Risma Musfiyana Sam’ani Sam’ani Sukristanta Sukristanta Teguh Setiadi