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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pengabdian Masyarakat Nian Tana Jurnal Akademik Pengabdian Masyarakat Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Tri Sumiyanti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI Prihasantyo Siswo Nugroho; Tri Sumiyanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The process of budgeting involves many parties, including upperlevel managers to lower level managers. While to produce an effectivebudget, managers need the ability to predict the future, taking into accountvarious factors, such as participation, commitment and budget goalsthemselves. From various studies that have been done, there areinconsistencies from the results of research. The sample in this research ishead section, head of sub section, head of department and head of departmentinvolved in preparing the budget in each Satuan Kerja Pengawas Daerah(SKPD) of Central Java. The sample used is 20 SKPD with each SKPDconsisting of 20 echelon officials involved in budget preparation. To test thehypothesis proposed in this study, the data analysis technique used is to useStructural Equation Modeling (SEM) which is operated with AMOSprogram. With the result of research that partially budgetary participationand clarity of budget target have an effect on managerial performance, whilefor organizational politics moderation variable and organizationalcommitment able to strengthen influence of budget participation and clarityof budget target to managerial performance.
PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING Astohar Astohar; Tri Sumiyanti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value
PENDAMPINGAN PEMASARAN PRODUK UMKM OLAHAN SINGKONG MENGGUNAKAN DIGITAL MARKETING Abdullah, Abdullah; Tri Sumiyanti
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 4 (2024): Juli : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i4.2397

Abstract

Impact Current technological developments require society to be able to face the challenges of the times. One of those affected by change is in the economic sector. The growth of society's needs is increasing which requires people to be aware of technology at this time, many consumers are utilizing technology via the internet. The internet is a technological tool that provides very extensive facilities and is easy to access. The development of the times has made people's lifestyles and consumption shift from conventional to online transactions. This community service focuses on understanding and optimizing the marketing of MSMEs in Nongkosawit Village, Gunungpati District, Semarang City, the aim is to make residents more capable and optimize the use of digitalization in marketing their MSME products, seeing the role of digital in the current digital era is very supportive in marketing MSME products in society. In this community service, an R & D approach is used, where the author tries to analyze by participating directly in the field to analyze the problems that exist in society and then map and resolve these problems. We hope that in this service the community and MSME players in Nongkosawit Subdistrict, Gunungpati District, Semarang City can utilize digital marketing to introduce and disseminate MSME products at the local, national and international levels. Keywords : Marketing, UMKM, Digital Marketing
Peran Inklusi Keuangan dalam Memediasi Pengaruh Mental Accounting dan Financial Technology terhadap Kinerja UMKM di Kabupaten Grobogan Astohar Astohar; Emi Wardati; Tri Sumiyanti; Shelly Geovanni
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.814

Abstract

MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performance of MSMEs is still fluctuating. The object of this research was carried out on MSMEs in Grobogan Regency with a final sample size of 158 using the cluster random sampling method. The analysis tool uses a regression equation test with a mediation test using the Sobel test. The results of the descriptive analysis show that the variables mental accounting, financial technology, MSME financial inclusion and MSME performance in Grobogan Regency are in the sufficient category (2.33 to 3.65), with financial technology with the highest average. The mental accounting and financial technology variables are proven to have a positive and significant effect on the financial inclusion of MSMEs in Grobogan Regency. Mental accounting, financial technology and MSME financial inclusion are proven to influence the performance of MSMEs in Grobogan Regency. MSME financial inclusion is proven to mediate the influence of mental accounting and financial technology on MSME performance in Grobogan Regency.
Sosialisasi Perijinan dan Sertifikasi Halal Menuju Keberlanjutan UMKM di Desa Pekasiran, Kecamatan Batur, Kabupaten Banjarnegara, Jawa Tengah Dhian Andanarini Minar Savitri; Sugiharti Sugiharti; Emi Wardati; Tri Sumiyanti; Shofiyana Shofiyana
Jurnal Pengabdian Masyarakat Nian Tana Vol. 2 No. 4 (2024): JPMNT : JURNAL PENGABDIAN MASYARAKAT NIAN TANA
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i4.714

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Pekasiran Village, Batur District, Banjarnegara Regency, Central Java, have begun to experience an increase in both the number of MSMEs and the types of businesses they carry out. This increase in the number has not been followed by the implementation of permits that must be carried out by business actors. The majority of MSMEs engaged in the food sector have indeed taken care of permits such as PIRT, however, there are still many who have not done so. This licensing socialization was provided while also assisting MSME actors to take care of permits such as making NIB (Business Identification Number), and also taking care of Halal certification. The results of the community service show that MSME actors are open to the importance of taking care of permits for their businesses. The licensing assistance process still needs to be carried out continuously and support from the local government is also needed.
PENDAMPINGAN UMKM DALAM PENGGUNAAN DIGITAL MARKETING PADA PELAKU UMKM DI DESA SUMUR, KECAMATAN BRANGSONG, KABUPATEN KENDAL Abdullah Abdullah; Tri Sumiyanti; Emi Wardati
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 4 (2025): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.6114

Abstract

This community service activity aimed to provide assistance to Micro, Small, and Medium Enterprises (MSMEs) in Sumur Village, Kendal Regency, in utilizing digital marketing to support business development. The program focused on helping participants establish and manage online stores through social media platforms. Conducted from May 19 to May 30, 2025, the activity involved five groups of micro and medium-scale MSME actors. The training materials covered product photography and videography techniques, business logo design, and guidelines for creating and managing online stores via social media. The entire program was carried out successfully, with a 100% attendance rate in every session. Additionally, participants were given access to recorded training sessions to support independent learning. This initiative is expected to enhance the digital competencies of MSME actors and improve their market reach and business competitiveness.
Co-Authors Abdullah Abdullah Abdullah Abdullah Astohar Astohar DHIAN ANDANARINI MINAR SAVITRI Emi Wardati Nugroho, Prihasantyo Siswo Shelly Geovanni Shofiyana Shofiyana Sugiharti Sugiharti