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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SENTRALISASI Owner : Riset dan Jurnal Akuntansi BISECER (Business Economic Entrepreneurship) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Business and Accounting Education Journal Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Eastasouth Journal of Effective Community Services Jurnal Dharma Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Rizkyana, Fitrarena Widhi
Universitas Negeri Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Pemberdayaan Pelaku UMKM Melalui Pendampingan Penentuan Harga Pokok Harga Jual Produk dan Pemasaran Digital Hasan Mukhibad; Prabowo Yudo Jayanto; Indah Anisykurlillah; Risanda Alirastra Budiantoro; Fitrarena Widhi Rizkyana
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 2 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i2.797

Abstract

Permasalahan yang dihadapi oleh Pusat Belanja Sahabat Lingkungan Kalisalak (Pujasalika) adalah kurangnya pengetahuan dari proses pencatatan keuangan dan minimnya pengetahuan dan kemampaun dalam pemasaran digital. Kegiatan pengabdian ini dilakukan untuk memberikan pemahaman dan skill bagi pelaku usaha UMKM dalam melakukan pencatatan atas transaksi usahanya, khususnya dalam mengidentifikasi biaya produksi dan perhitungannya. Selain itu, pengabdian ini dilakukan untuk memberikan kemampuan mitra dalam melakukan digital marketing melalui berbagai platform e-commerce. Karena luasnya kegiatan ini, maka untuk mengefektifkan tujuan pengabdian, pelaksanaan pengabdian dilakukan melalui tiga tahapan, yaitu tahap persiapan, pelaksanaan dan pelatihan dan pendampingan. Metode pelaksanaan pelatihan dilakukan dengan pendekatan ceramah, dan studi kasus. Evaluasi kegiatan pelaksanaan pelatihan dilakukan dengan menyebarkan kuesioner kepada semua peserta sebelum dan setelah kegiatan (pre- dan post-test). Hasil penilaian pre-test dan post-test menghasilkan nilai rata-rata yang mengarah pada peningkatan pemahaman pelaku UMKM atas materi pelatihan. Selain itu, hasil uji paired-t-test menghasilkan signifikansi 0.000 dan mengindikasikan bahwa pelatihan telah dilaksanakan secara efektif dalam meningkatkan pemahaman dan skill pelaku UMKM dalam mengidentifikasi biaya produksi, penentuan harga pokok produksi, penentuan harga jual serta digital marketing
Pengaruh Profitabilitas, Aktivitas Perusahaan, Likuiditas, Solvabilitas, dan Financial Distress terhadap Opini Audit Going Concern Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Tinambunan, Cecilia Ardani
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2571

Abstract

This research aims to test the influence of profitability, company activity, liquidity, solvency, and financial distress on going concern audit opinion. The population in this research is apparel & luxury goods subsector companies listed on the Indonesian Stock Exchange (IDX) in 2016-2023 with a total of 26 companies resulting in 13 companies with a total of 104 units of analysis. This research uses secondary data with documentation techniques. The analysis method uses the SPSS version 26 for statistical application. The analysis of this research show that profitability, company activity, and liquidity have a negative effect on going concern audit opinion. Conversely, solvency and financial distress have no effect on going concern audit opinion. Further research may consider adding other variables such as corporate governance and company size, analysis of other industrial sectors, or the use of more complex analysis methods to obtain more in-depth results and broader generalizations.
The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership Linda Agustina; Rizkyana, Fitrarena Widhi; Kuat Waluyo Jati; Atta Putra Harjanto; Muhammad Ihlashul'amal; Primadhani Dyah Larasati Suyatno; Dwi Fatmasari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5bc4xc20

Abstract

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.
CSR, Profitability, Capital and Inventory Intensity Effects on ETR Moderated by Firm Size Wahyuningrum, Indah Fajarini Sri; Rizkyana, Fitrarena Widhi; Sari, Alda Permata
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.9661

Abstract

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable. Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis. Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity. Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.
PENDIDIKAN PENGELOLAAN KEUANGAN KELUARGA DALAM MEMBENTUK SIKAP BEREKONOMI YANG RASIONAL DI SDN PAKINTELAN 03 GUNUNGPATI SEMARANG Budiantoro, Risanda Alirastra; Susanti, Anis; Jannah, Richatul; Rizkyana, Fitrarena Widhi; Athoillah, Athoillah
Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Vol 6, No 1 (2025): Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sawala.v6i1.48226

Abstract

Pengelolaan keuangan rumah tangga merupakan salah satu hal penting yang harus dilakukan oleh setiap rumah tangga untuk mewujudkan tujuan perencanaan dan pengelolaan keluarga. Pendidikan pengelolaan keuangan keluarga ini bertujuan untuk meningkatkan pengetahuan literasi keuangan dan manajemen keuangan keluarga secara teori dan praktek dalam bentuk evaluasi keuangan dan penyusunan anggaran sederhana. Kegiatan ini dilakukan dalam tiga tahapan yaitu investigasi, persiapan dan implementasi selama dua bulan di SDN Pakintelan 03 Gunungpati. Pelaksanaan program pengabdian kepada masyarakat ini dilakukan dalam bentuk sharing session dan pelatihan literasi keuangan dan manajemen keuangan keluarga dilakukan sesuai dengan kualifikasi yang dimiliki oleh peniliti sekaligus tim pelaksana. Hasilnya guru SDN Pakintelan 03 Gunungpati menjadi lebih bijak dan terampil dalam penerapan literasi keuangan dan manajemen keuangan keluarga dalam kehidupan sehari-hari, seperti membelanjakan uangnya secara bijak, membayar cicilan utang, dan melakukan kegiatan menabung. Harapannya dengan program pengabdian kepada masyarakat ini, guru di Guru SDN 03 Pakintelan, Gunungpati dapat membuat perencanaan dan pengelolaan keuangan keluarga yang baik dan bijaksana bagi rumah tangganya sehingga pada akhirnya menjadikan keuangan keluarga menjadi sehat dan sejahtera.
Pengoptimalan Branding Produk melalui Platform Desain Canva-Android: Pendekatan Praktis Meningkatkan Perekonomian Desa Kalisalak Rizkyana, Fitrarena Widhi; Jati, Kuat Waluyo; Agustina, Linda; Athoillah, Athoillah
Eastasouth Journal of Effective Community Services Vol 2 No 03 (2024): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v2i03.241

Abstract

Peningkatan perekonomian desa memerlukan strategi yang inovatif, terutama dalam hal pemasaran dan branding produk lokal. Penelitian ini bertujuan untuk mengoptimalkan branding produk melalui platform desain Canva yang dapat diakses melalui perangkat Android, dengan fokus pada Desa Kalisalak sebagai studi kasus. Metode penelitian menggunakan pendekatan praktis memanfaatkan teknologi digital. Implementasi praktis dilakukan dengan melibatkan pelaku ekonomi lokal untuk memperbaiki branding produk mereka. Selain itu, dilakukan juga sesi diskusi dan konsultasi untuk mendapatkan umpan balik langsung dari masyarakat. Hasil yang diharapkan dari penelitian ini adalah peningkatan dalam pemasaran dan penjualan produk-produk lokal Desa Kalisalak. Dengan branding yang lebih kuat dan profesional, diharapkan produk-produk tersebut dapat menarik minat lebih banyak konsumen, baik lokal maupun regional. Dampak jangka panjangnya adalah meningkatnya pendapatan dan kesejahteraan ekonomi bagi masyarakat Desa Kalisalak, serta memperkuat identitas dan keberlanjutan produk lokal di pasar yang semakin kompetitif.
DETERMINATION OF THE EFFECTIVE TAX RATE (ETR) Rizkyana, Fitrarena Widhi
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4323

Abstract

The objective of this paper is to empirically investigate the effect of growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations on the effective tax rate (ETR) of manufacturing companies in Indonesia. With 171 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021, the authors use the multiple linear regression method to identify the critical drivers of ETR. Using the purposive sampling method, 81 samples of companies with 258 units of analysis. The results confirm that ETR is significantly explained by the growth rate, tangible assets, audit quality, chief financial officer (CFO) expertise, political connections, and company foreign operations. In the case of manufacturing companies, growth rate, audit quality, and political connections are significantly driving ETR negatively, while chief financial officer (CFO) expertise and company foreign operations are significantly driving ETR positively. However, tangible assets are not significant drivers of ETR. The implications of this study show that political connections and company growth can achieve low ETR levels.
SOSIALIASASI TERKAIT INKUBATOR BISNIS BAGI ULTRA MIKRO (UMi) DI KABUPATEN SEMARANG Sari, Maylia Pramono; Ulya, Laila Llistiana; Rizkyana, Fitrarena Widhi; Murtini, Henny; Utaminingsih, Nanik Sri; Anggareta, Dhela Septian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23026

Abstract

Kebangkrutan Ultra Mikro (UMi) sering terjadi dan menandakan kelemahan dalam pengelolaan usaha para pelaku UMi sehingga harus memperhatikan faktor-faktor yang diperlukan untuk dapat bertahan dalam usahanya. Hal serupa juga sering terjadi di Kabupaten Semarang. Persoalan UMi yang kurang memahami proses bisnis patut menjadi alasan yang sering ditanyakan. Identifikasi ide dan peluang bisnis, manajemen pemasaran, manajemen produksi, pengelolaan keuangan, dan legalitas usaha menjadi kendala UMi. Hal tersebut bisa terjadi karena ketidakmampuan manajemen UMi dalam memahami proses bisnis akibat tidak adanya rencana bisnis. Berdasarkan rincian permasalahan yang dihadapi para pelaku UMi, maka permasalahan yang dihadapi sangat komprehensif. Untuk mengatasi permasalahan tersebut, diperlukan sosialisasi dan bimbingan teknis yang nyata kepada UMi di Kabupaten Semarang.Solusi dari permasalahan tersebut adalah perlunya pengabdian kepada masyarakat melalui sosialisasi dan bimbingan teknis terkait inkubasi usaha. Salah satu pendekatan yang dapat digunakan adalah proses inkubasi bisnis yang meliputi pra inkubasi, inkubasi, dan pasca inkubasi, yang diakhiri dengan penilaian berupa rapor hasil kegiatan inkubasi bisnis. Pendekatan ini dinilai mampu mengatasi permasalahan bisnis di UMi. Pendekatan ini mudah diterapkan dan memberikan penilaian yang menunjukkan UMi naik kelas sehingga memberikan keuntungan besar bagi manajemen UMi.
Optimizing Micro-Enterprise Management in the Candi Community to Improve Well-Being and Business Sustainability Jati, Kuat Waluyo; Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Fatimah, Tiara Saharani
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.34024

Abstract

Ultra-micro enterprises (UMi) in Candi Sub District face fundamental challenges that hinder their business growth, including difficulties in determining an accurate cost of goods sold (COGS), weak financial management, low awareness of the importance of product branding, and limited business legality ownership. This community service program aimed to enhance the managerial capabilities of business owners through interactive training, direct mentoring, and continuous evaluation. The implementation methods included lectures, discussions, QnA sessions, simulations, and mentoring, carried out in three stages: needs analysis, training implementation (COGS and financial management, personal branding, and business legality), and follow-up evaluation and mentoring. The results show an increase in participants' ability to calculate COGS by considering all production costs, which is reflected in a 20.6% increase in understanding based on the pre-post test, as well as the application of simple financial management through the practice of separating business and personal finances which has begun to be implemented by 35 participants. Participants were also able to build a more professional brand identity by developing logos, taglines, packaging, and consistent social media strategies. Additionally, there was an increased awareness of the importance of business legality as a gateway to financing and broader market opportunities. This program has had a positive impact on participants’ professionalism, competitiveness, and business sustainability, and it has the potential to serve as a model for empowering similar business communities.
STRATEGI MANAJEMEN KEUANGAN BAGI PELAKU USAHA ULTRA MIKRO: OPTIMALKAN KEUNTUNGAN DENGAN HARGA POKOK PRODUKSI Richatul Jannah; Fitrarena Widhi Rizkyana; Meilani Intan Pratiwi; Risanda Alirastra Budiantoro; Tiara Dwi Lestari; Dina Nur Himmatina; Arif Agus Haidar; Enggarningtyas Retno Pinasti
As-Sidanah Vol 6 No 2 (2024): OKTOBER
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/assidanah.v6i2.453-470

Abstract

This community service program was motivated by the limited understanding of ultra-micro business actors (UMi) in Candi Village, Semarang City, regarding financial management and calculating the Cost of Goods Sold (HPP), which affects business sustainability and welfare. The program aimed to provide education on financial management and HPP calculation to help members of the Micro Business Communication Forum (FOKUS) improve their business sustainability and economic welfare. To achieve this, the program employed the Participatory Action Research (PAR) methodology, which involved active participation from the business actors in all stages of the program. The methods used included theoretical education, interactive discussions, and practical HPP calculations relevant to the participants' businesses. The results showed a significant improvement in participants' understanding, enabling them to maintain accurate financial records and separate personal and business finances. The evaluation using the Respondent Achievement Level (TCR) showed scores above 80% in understanding financial management, HPP calculation, and business sustainability, with scores between 60% and 80% in applying this knowledge and improving welfare. The program successfully enhanced the participants' ability to manage their finances, project business profits more effectively, and increase overall business sustainability and welfare.
Co-Authors Anggareta, Dhela Septian Anis Susanti Anis Susanti Arif Agus Haidar Athoillah Athoillah Athoillah Athoillah, Athoillah Atta Putra Harjanto Aulia Prima Kharismaputra Aulia Prima Kharismaputra Dina Nur Himmatina Dwi Fatmasari Enggarningtyas Retno Pinasti Fatimah, Tiara Saharani Hasan Mukhibad Henny Murtini Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jati, Kuat Waluyo Karunia, Selvin Arsya Kiswanto Kiswanto Kuat Waluyo Jati Lestari, Tiara Dwi Linda Agustina Maylia Pramono Sari Meilani Intan Pratiwi Meliana, Rini Muhammad Ihlashul'amal Muhammad Ihlashul’amal Nanik Sri Utaminingsih Ningrum, Meldica Widya Niswah Baroroh Pertiwi, Meilani Intan Prabowo Yudo Jayanto Pratista, Ardhana Reswari Hasna Primadhani Dyah Larasati Suyatno Retnoningrum Hidayah Richatul Jannah Richatul Jannah Risanda Alirastra Budiantoro Risanda Alirastra Budiantoro Rr. Sri Handayani Safitri, Akhila Fuji Saputri, Diva Septia Sari, Alda Permata Sulistiyani, Dwi Eni Tauhida, Tihana Tyan Zahrotuddinia Tiara Dwi Lestari Tinambunan, Cecilia Ardani Trisni Suryarini Ulya, Laila Llistiana Warsito Kawedar Welasih, Nitis