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All Journal International Journal of Supply Chain Management DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Ekonomi Bisnis Equivalent : Journal of Economic, Accounting and Management Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat
Lely Kumalawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Transportation

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Pendampingan Implementasi Aplikasi Ecommerce Sate Ayam Online Khas Ponorogo Lutfiyah; Lely Kumalawati
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 2 No 2 (2018)
Publisher : Politeknik Negeri Madiun

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Abstract

Pengelolaan penerapan TI dalam suatu usaha bisnis tidak terbatas pada ketersediaan tools yang ada, tetapi memerlukan sumber daya manusia (SDM) yang berkompeten dalam penguasaan ecommerce. Namun, sayangnya belum semua pengelola usaha memiliki SDM yang mendukung untuk pengelolaan TI. Keterbatasan SDM yang dimiliki bisa disebabkan karena ketidakmampuan pengelola dalam memanfaatkan penggunaan e-commerce, atau keterbatasan modal yang dimiliki sehingga belum mampu untuk merekrut pegawai yang kompeten dalam bidang TI. Belum banyak pengelola suatu usaha atau bisnis yang memanfaatkan media online sebagai alat untuk memasarkan produknya agar lebih dikenali masyarakat. Padahal dengan memanfaatkan media online sebagai media untuk memasarkan produk akan memberikan banyak manfaat. Manfaat yang didapatkan diantaranya masyarakat dapat mengetahui produk yang ditawarkan dengan mudah, bagi calon pembeli dapat melakukan perbandingan dengan produk lain sebelum melakukan transaksi pembelian, peluncuran atau promosi produk baru bisa dilakukan seefektif mungkin, meminimalkan biaya promosi, dan jangkauan pasar atau pangsa menjadi tak terbatas karena bisa diakses darimana saja dan oleh siapa saja.
Predictors of Firm Performance and Supply Chain: Evidence from Indonesian Pharmaceuticals Industry Asrini Asrini; Musnaini Musnaini; Yuni Setyawati; Lely Kumalawati; Nur Alifah Fajariyah
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- The recent trend in big data application has led the organizations to think about its application. Having in mind the importance of supply chain integration and learning the current study has attempted to explore the drivers of firm performance from the supply chain perspective. Data were collected from the employees working in the pharmaceuticals companies in Indonesia. Smart-PLS was used for data analysis. The results of the study showed that there is strong significant positive relationship between big data analytical capability and firm performance. Further the results also revealed a significant influence of supply chain integration and learning on the firm performance. The results also revealed supply chain agility as a significant positive mediator between the relationships of supply chain integration, big data analytical capability, learning and firm performance. All the hypothesis were accepted.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lely Kumalawati
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 1 No. 1 (2012): Vol 1 No 1 April 2012
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

The aim of this research is to find evidence about factors affected to going concern opinion. Those factors are opinion shopping, audit quality, financial distress, audit opinion, and firm growth. Sampling method using purposive sampling, and find 71 manufacturing companies listed in Indonesian Stock Exchange as sample companies. The data analysis of this research used logistic regressin. The hypothesis testing find that financial distress and audit opinion affected to going concern opinion. This result show that auditor inclined to give going concern opinion when the probability of firm bankruptcy getting higher, and auditor is not easily give unqualified opinion for the next period base on consideration of going concern opinion in the previously period. This research didn’t find the influence of opinion shopping, audit quality, and firm growth to going concern opinion. This result shows that auditor switching is estimated to give better opinion than previously auditor, so auditor’s independencies are very doubted. Auditor can’t guarantee the auditee not to receive going concern opinion although the sales ratio is increase.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) RISTRIANA MARGARET CANDRA RW; LELY KUMALAWATI
Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri Vol. 3 No. 2 (2014): Vol 3 No 2 Oktober 2014
Publisher : Jurnal Akuntansi dan Ekonomi Bisnis PSDKU kediri

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Abstract

This study aimed to analyze that influence of intellectual capital on profitability. This study used several control variables that identified as factors that influence profitability, such as Value Added Human capital (VAHU), StructuralCapital Value Added (STVA), and Value Added Capital employed (VACA). The population used in this study was companies whose businesses are in manufacturing sectors. Sample was drawn by using purposive sampling method thus result 34 companies that will be used as samples for this study.The hypothesis in this study was tested by using multiple linear regression model. Simultaneous signification test (F test) and partial signification test (t test) with α = 5% are used to test hypothesis.
Sosialisasi Pajak Daerah Pajak Bumi dan Bangunan (PBB) serta Pajak Kendaraan Bermotor (PKB) Amri Amrulloh; Lely Kumalawati; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Khirana Kusumastutie
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 5 (2024): Oktober: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i5.903

Abstract

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.
Pengaruh Literasi Keuangan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi di Kota Madiun Kurniawan Eka Saputra; Lely Kumalawati; Nika Esti Rahayu
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1178

Abstract

Abstract : This research aims to prove the effect of financial literacy, taxpayer awareness, and fiscal service quality on tax compliance of individual taxpayers in Madiun City. The theory used in this study is Attribution Theory to explain tax compliance behavior based on internal and external factors that influence taxpayers. This study uses a quantitative approach with a data collection technique in the form of a questionnaire measured by a Likert scale. The sample in this study amounted to 100 respondents selected using a sampling technique in the form of incidental sampling and were individual taxpayers registered with the Madiun Pratama Tax Office. Data analysis was carried out using instrument testing, classical assumption testing, multiple linear regression analysis, and t-test to test the hypothesis. The results of the study indicate that financial literacy, taxpayer awareness, and fiscal service quality have a positive and significant effect on tax compliance of individual taxpayers in Madiun City. Abstrak : Penelitian ini bertujuan untuk membuktikan pengaruh literasi keuangan, kesadaran wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan pajak wajib pajak orang pribadi di Kota Madiun. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi untuk menjelaskan perilaku kepatuhan pajak berdasarkan faktor-faktor internal dan eksternal yang memengaruhi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa kuesioner yang diukur dengan skala Likert. Sampel dalam penelitian ini berjumlah 100 responden yang dipilih menggunakan teknik sampling berupa incidental sampling dan merupakan wajib pajak orang pribadi yang terdaftar pada KPP Pratama Madiun. Analisis data dilakukan dengan uji instrumen, uji asumsi klasik, analisis regresi linier berganda, serta uji t untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa literasi keuangan, kesadaran wajib pajak, dan kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan pajak wajib pajak orang pribadi di Kota Madiun.  
Co-Authors Amri Amrulloh Asrini Asrini Halleina Rejeki Putri Hartono Khirana Kusumastutie Kurniawan Eka Saputra Lutfiyah musnaini musnaini Nika Esti Rahayu Nur Alifah Fajariyah RISTRIANA MARGARET CANDRA RW YOPIE DIONDY KURNIAWAN Yuni Setyawati