Articles
<![CDATA[Determinants of tax avoidance: institutional ownership as a moderating variable ]]>
<![CDATA[Pambudi Bowo Leksono]]>;
<![CDATA[Kesi Widjajanti]]>;
<![CDATA[Ardiani Ika Sulistyawati]]>
<![CDATA[ Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/enrichment.v13i4.1639
<![CDATA[This study aims to determine the effect of leverage, profitability, and transfer pricing on tax avoidance with institutional ownership as a moderating variable. The research population consists of manufacturing sector companies listed on the Indonesia Stock Exchange. Through purposive sampling, a sample of 35 companies was obtained from 2017 to 2021. The analysis technique used is panel data regression with Moderated Regression Analysis (MRA) through the Eviews 9 application. The test results using the Random Effect Model (REM) approach show that leverage has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, transfer pricing does not effect on tax avoidance, institutional ownership is not able to moderate the effect of leverage, profitability, and transfer pricing on tax avoidance.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Pendapatan terhadap Perilaku Konsumtif dengan Gaya Hidup Sebagai Variabel Moderating (Studi Pada Mahasiswa Universitas Muhammadiyah Semarang) ]]>
<![CDATA[Aulia Nur Faizah]]>;
<![CDATA[Kesi Widjajanti]]>;
<![CDATA[Indarto Indarto]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i6.3268
<![CDATA[Penelitian ini bertujuan untuk menganalisis literasi keuangan dan pendapatan berpengaruh terhadap perilaku konsumtif, dengan gaya hidup sebagai variabel moderating pada mahasiswa fakultas ekonomi dan bisnis Universitas Muhammadiyah Semarang. Metode yang digunakan metode penelitian kuantintatif menggunakan SEM-PLS (inner dan outer model) untuk uji hubungan antar variabel dengan alat analisis SmartPLS 4. Hasil analisis memperlihatkan literasi keuangan berpengaruh negatif terhadap perilaku konsumtif, sedangkan pendapatan berpengaruh positif terhadap perilaku konsumtif serta gaya hidup mampu memoderasi literasi keuangan dan pendapatan terhadap perilaku konsumtif. Berdasarkan nilai Adjusted R Square menjelaskan bahwa literasi keuangan, pendapatan dan gaya hidup mempengaruhi perilaku konsumtif sebesar 0,512 atau 51,2 % dan sisanya dijelaskan oleh variabel lain di luar penelitian. Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Semarang menunjukkan gaya hidup yang sederhana dengan pengetahuan pengelolaan keuangan yang baik dan pendapatan yang cukup sehingga menghasilkan sikap perilaku konsumtif yang rendah.]]>
<![CDATA[Impact of Traditional Environmental Management Measures and Ecological Product Diversification on MSME Performance: Evidence of the Batik Industry in Central Java, Indonesia ]]>
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Sugiyanto, Eviatiwi Kusumaningtyas]]>
<![CDATA[ Jurnal Manajemen Bisnis Vol 14, No 2: September 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/mb.v14i2.19301
<![CDATA[Research aims: This research aims to investigate the influence of traditional environmental management practices on corporate performance and determine the mediating role of ecological product diversification in this regard.Design/Methodology/Approach: To achieve these objectives, a research design was developed and tested using a sample of 138 micro, small and medium enterprises (MSMEs) operating in the batik industry in Central Java, Indonesia. Observation data were then analyzed using Structural Equation Modeling (SEM) utilizing Amos software.Research findings: The analysis results demonstrated that traditional environmental management and ecological product diversification had a direct positive impact on the performance of small and medium enterprises. However, these results did not confirm the mediating role of ecological product diversification.Theoretical contribution/Originality: This study provides convincing evidence regarding the impact of environmentally friendly product diversification on MSME performance. Therefore, MSMEs, especially those operating in the batik industry, are encouraged to diversify environmentally friendly products to increase competitiveness and adapt to people's concern for the environment in the current era (green economy). Practitioners/Policy implications: It is acknowledged that the overall results obtained from this research provide a significant contribution to the understanding of the importance of environmental management practices and environmentally-friendly product diversification to increase business efficiency in the context of MSMEs.Research limitations/Implications: This study had a limited scope and only covered the Central Java region. Subsequent research can further expand the scope of the research field.]]>
<![CDATA[Strategic Choice Development Using SWOT Analysis: Diversification Strategy of Batik Creative Industry in Blora, Indonesia ]]>
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Sugiyanto, Eviatiwi Kusumaningtyas]]>;
<![CDATA[Widyaevan, Dea Aulia]]>;
<![CDATA[Sari, Anisa Rachma]]>
<![CDATA[ Journal of Economic Education Vol 12 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/jeec.v12i1.76455
<![CDATA[Diversification is a strategic choice to improve company competitiveness sustainably. This paper explores strategies and suggests a suitable diversification strategy for micro, small, and medium enterprises (MSME) on a theoretical concentration and resource-based view.. Blora batik creative industry in Central Java, Indonesia, is selected as a case study. We use descriptive analytic derived from quantitative SWOT framework by combining matrix from Internal Factor Analysis (IFAS) and External Factor Analysis (EFAS). We collect data from field surveys and study literature. Respondents are selected purposively based on a result from a focus group discussion (FGD). This paper finds that Blora batik has both positive IFAS and EFAS scores, 0.42 and 0,26, respectively. These indicate Blora Batik has a strong positional value in "quadrant I", which means this industry has suitable strength to exploit opportunities.. Diversification strategy options proposed in this research can help owners and managers of micro, small and medium enterprises to expand the diversity of their markets and products. This study can also be used as a consideration for the government in implementing policies to empower the Batik creative economy through the MSME diversification strategy]]>
<![CDATA[STRATEGI PENINGKATAN PENYALURAN KREDIT USAHA RAKYAT (KUR) DI PT. BANK MANDIRI (Persero) Tbk CABANG MANDIRI MITRA USAHA (MMU) SEMARANG CANDIBARU ]]>
<![CDATA[Sofiiyah Sofiiyah]]>;
<![CDATA[Kesi Widjajanti]]>;
<![CDATA[Indarti Indarti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.9167
<![CDATA[Dalam rangka memperkuat kemampuan permodalan usaha untuk pelaksanaan kebijakan percepatan pengembangan sektor riil dan pemberdayaan UMKM, pemerintah secara resmi meluncurkan program Kredit Usaha Rakyat (KUR) pada tanggal 5 November 2007. Program KUR bertujuan untuk meningkatkan dan memperluas akses pembiayaan kepada usaha produktif bagi UMKM yang berpotensi namun terkendala dalam penyediaan agunan yang cukup, meningkatkan kapasitas daya saing usaha mikro, kecil dan menengah serta mendorong pertumbuhan ekonomi dan penyerapan tenaga kerja. Penelitian ini bertujuan untuk mengidentifikasi prosedur penyaluran KUR di PT. Bank mandiri MMU Semarang Candibaru, mengetahui faktor apa saja yang menjadi penghambat dan pendukung dalam penyaluran KUR dan merumuskan strategi dalam penyaluran KUR pada PT. Bank Mandiri MMU Semarang Candibaru. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi dan metode pengumpulan data yang dilakukan melalui wawancara mendalam, observasi dan dokumentasi. Dalam teknik analisis data dilakukan beberapa tahap yaitu meliputi reduksi data, penyajian data dan penarikan kesimpulan. Dari hasil penelitian menunjukkan bahwa penyaluran KUR sudah sesuai prosedur akan tetapi terdapat faktor penghambat dalam penyaluran KUR yang berasal dari kebijakan bank mandiri dan faktor internal unit. Strategi yang di gunakan MMU Semarang Candibaru dalam meningkatkan penyaluran KUR melalui strategi akuisisi debitur baru dan existing, strategi SDM dan strategi debitur dalam perhatian khusus (DPK) dan debitur daftar hitam (NPL) Kata Kunci : Strategi, Kredit Usaha Rakyat]]>
<![CDATA[Impact of Traditional Environmental Management Measures and Ecological Product Diversification on MSME Performance: Evidence of the Batik Industry in Central Java, Indonesia ]]>
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Sugiyanto, Eviatiwi Kusumaningtyas]]>
<![CDATA[ Jurnal Manajemen Bisnis Vol. 14 No. 2: September 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/mb.v14i2.19301
<![CDATA[Research aims: This research aims to investigate the influence of traditional environmental management practices on corporate performance and determine the mediating role of ecological product diversification in this regard.Design/Methodology/Approach: To achieve these objectives, a research design was developed and tested using a sample of 138 micro, small and medium enterprises (MSMEs) operating in the batik industry in Central Java, Indonesia. Observation data were then analyzed using Structural Equation Modeling (SEM) utilizing Amos software.Research findings: The analysis results demonstrated that traditional environmental management and ecological product diversification had a direct positive impact on the performance of small and medium enterprises. However, these results did not confirm the mediating role of ecological product diversification.Theoretical contribution/Originality: This study provides convincing evidence regarding the impact of environmentally friendly product diversification on MSME performance. Therefore, MSMEs, especially those operating in the batik industry, are encouraged to diversify environmentally friendly products to increase competitiveness and adapt to people's concern for the environment in the current era (green economy). Practitioners/Policy implications: It is acknowledged that the overall results obtained from this research provide a significant contribution to the understanding of the importance of environmental management practices and environmentally-friendly product diversification to increase business efficiency in the context of MSMEs.Research limitations/Implications: This study had a limited scope and only covered the Central Java region. Subsequent research can further expand the scope of the research field.]]>
<![CDATA[PENGARUH GAYA KEPEMIMPINAN, KOMPETENSI PROFESIONAL DAN BUDAYA ORGANISASI TERHADAP KINERJA GURU DI ERA MERDEKA BELAJAR DENGAN KOMITMEN KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA SMK NU 07 KENDAL) ]]>
<![CDATA[Mumfarida, Isnainiawati Amin]]>;
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Kusnilawati, Nunik]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.13469
<![CDATA[Tujuan Penelitian ini adalah untuk mengetahui upaya apa yang dilakukan untuk meningkatkan kinerja guru di era Merdeka Belajar. Latar belakang penelitian ini adalah Kinerja guru di SMK NU 07 Kendal masih belum mencapai presentase optimal. Dalam kenyataannya masih ada beberapa guru yang memiliki kendala dalam mengimplementasikan Merdeka Belajar, terutama dalam memilih media dan teknik pembelajaran yang sesuai dengan tuntutan Kurikulum baru. Penelitian ini menggunakan metode Kuantitatif dengan teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan angket menggunakan kuesioner dengan skala likert 1-5 untuk mengumpulkan data yang dibutuhkan. Sampel dalam penelitian ini seluruh guru di SMK NU 07 Kendal sebanyak 41 orang. Analisis yang digunakan pada penelitian ini berupa analysis persamaan structural/Structural equation model (SEM) dengan menggunakan alat analisis SmartPLS. Hasil penelitian ini menunjukkan bahwa 1) Gaya Kepemimpinan, Kompetensi Profesional, dan Budaya Organisasi berpengaruh positif dan signifikan terhadap kinerja guru. 2) Sebagai variabel mediasi Komitmen Kerja berhasil memediasi pengaruh gaya kepemimpinan, kompetensi profesional dan budaya organisasi terhadap kinerja guru.]]>
<![CDATA[How an Effective Strategy For Implementing Ecopreneurship in Batik MSMEs? Analythical Hierarchy Process Approach ]]>
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Sugiyanto, Eviatiwi Kusumaningtyas]]>;
<![CDATA[Widyaevan, Dea Aulia]]>;
<![CDATA[Sari, Anisa Rachma]]>
<![CDATA[ Journal of Economic Education Vol 13 No 1 (2024): June 2024 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/jeec.v13i1.73438
<![CDATA[This study aims to formulate an effective strategy for implementing ecopreneurship in batik MSMEs. The sampling technique used purposive sampling to ensure that the selected samples have a direct relationship with ecopreneurship practices. Key respondents include MSME owners, environmental experts, academics, and policy makers in the MSME sector. Data collection was carried out through structured interviews, questionnaires, and documentation studies. The questionnaire was designed to evaluate the priorities of respondents. The results of the study indicate that the first priority strategy alternative in the strategy for implementing ecopreneurship in batik MSMEs is the substitution of synthetic dyes for natural dyes with a local weight of 0.60 and a global weight of 0.24. This shows the urgency to reduce environmental impacts through the use of environmentally friendly raw materials. The development of recycled raw materials and the processing of liquid waste into new products are ranked second because of the relevance of both in supporting efficiency and sustainability]]>
<![CDATA[Understanding Company Values Through Good Corporate Governance Mediation ]]>
<![CDATA[Damanik, Florencius Bona Marihot]]>;
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Lestari, Dian Indriana Tri]]>
<![CDATA[ Quantitative Economics and Management Studies Vol. 5 No. 5 (2024) ]]>
Publisher : <![CDATA[PT Mattawang Mediatama Solution ]]>
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DOI: 10.35877/454RI.qems2649
<![CDATA[The aim of this research is to determine the influence of investment policies, policies funding and dividend policy on company value and the role of good corporate governance (GCG) in mediating the influence of investment policies and policies funding and dividend policy on company value. This research is quantitative research using secondary data manufacturin companies listed on the Indonesia Stock Exchange (BEI) within a year period 2018 to 2022. Sample selection used the purposive sampling method thus obtaining 37 companies that met the criteria from a total population of 239 manufacturing company. This research was tested using the Structural Equation analysis method Modeling (SEM) with the Smart PLS 3.0 program. The research results show that GCG is not successful in mediating the influence of policy investment, funding policy and dividend policy on company value, though investment policy has a positive and significant effect on GCG, funding policy has a positive and significant effect on GCG, investment policy has a positive and significant effect significant to company value and dividend policy has a negative and significant effect on company value. Then, dividend policy has a negative or negative effect significant to GCG. GCG has a positive and insignificant effect on value company. Funding policy has a positive and insignificant effect on value company.]]>
<![CDATA[Does Innovative Behavior Condition The Impact Of Structural Empowerment On Entrepreneurial Success? ]]>
<![CDATA[Sugiyanto, Eviatiwi Kusumaningtyas]]>;
<![CDATA[Widjajanti, Kesi]]>;
<![CDATA[Wijayanti, Ratna]]>
<![CDATA[ International Research Journal of Business Studies Vol. 16 No. 3 (2023): December 2023 - March 2024 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.16.3.253-261
<![CDATA[This study aims to close the gap of previous research related to the impact of structural empowerment on business success. Apart from the research gap, this research departs from the phenomenon of the large entrepreneurial potential of women in Indonesia which can be supported by empowerment programs. To close the research gap, innovative behavior is used as a mediating variable between the influence of structural empowerment and business success. Data was collected via Google form on 96 women entrepreneurs. The sample is determined through purposive sampling. The analysis tool used is SEM with the Wrap PLS 8.0 program. The research results show that both structural empowerment and innovative behavior influence business success, and innovative behavior has succeeded as a mediating variable in this research.]]>
