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All Journal Juara: Jurnal Riset Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal Of Human And Education (JAHE)
Kartika Hendra Titisari
Universitas Islam Batik
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Zaky Machmuddah; Melati Oktafiyani; Kartika Hendra Titisari
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.22

Abstract

Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Cor­porate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conduc­ted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Soci­al Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Fi­nancial Performance. The practical implication of the research is to give suggestions to all compa­nies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.
IMPLEMENTATION OF HEALTH-BASED STANDARD OPERATING PROCEDURES (SOP) AS COVID-19 MITIGATION IN HOTEL INDUSTRY Anita Wijayanti; Kartika Hendra Titisari; Purnama Siddi; Riana Rachmawati Dewi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 2 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v2i2.3279

Abstract

In Indonesia, the Covid-19 virus has infected since March 2, 2020. Since then, the Large-Scale Social Restrictions (PSBB) policy has been implemented in several areas with a high spread of the virus, (Regulation of the Minister of Health of the Republic of Indonesia No. 9 of 2020). This is used to suppress the spread of the virus. Hospitality is one of the tourism industries affected. The problem of hotel occupancy rates has decreased due to the Covid 19 pandemic in hotels, forcing a number of hotels to experience temporary or permanent closures. In an effort to develop standard governance standards in mitigating the impact of the Covid 19 outbreak for the hotel industry, the community service team views the need to establish standard operating procedures (SOPs) to prevent and control the impact of Covid 19 in the hotel industry. The object of this activity is the management of Hotel Laweyan Surakarta. The methods used were socialization, FGD and trials. At this stage the output produced is SOP Front Office and Housekeeping. The PKM team also helped with a set of tools for washing hands and personal protective equipment. SOPs are important especially for disaster mitigation and health services to control the stages of activities so that they are easy to monitor.
Pelatihan Dan Pendampingan UMKM Menuju Kawasan Wisata Kampung Batik Laweyan Kartika Hendra Titisari; Ananda Sabil Hussein; Pramono Hadi; Raditha Hapsari; Agni Astungkara; Anita Wijayanti
Journal Of Human And Education (JAHE) Vol. 3 No. 2 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i2.289

Abstract

Pengabdian kepada Masyarakat dilaksanakan di kampung wisata Laweyan, dengan sasaran 20 UMKM. Kegiatan meliputi pengenalan pembukuan sederhana dan marketing online untuk mendukung perkembangan bisnis. Metode yang digunakan adalah memberikan pelatihan dan dilanjutkan pendampingan selama 2 bulan terkait materi yang disampaikan dalam pelatihan. Hasil dari kegiatan ini adalah peserta mampu melaksanakan pembukuan sederhana untuk bisnis nya dan melakukan pemasaran online melalui social media dengan konten-konten yang bisa menarik minat pembeli. Secara keseluruhan menunjukkan antusiasme dari peserta pelatihan dan pendampingan.
Kapabilitas Internal Dan Kinerja UMKM di Era Digital: Transformasi Digital Dan Digital Marketing Capability Raisa Aribatul Hamidah; Ratna Damayanti; Ibnu Suryo; Kartika Hendra Titisari
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 3 (2026): Article Research November 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i3.9611

Abstract

Penelitian ini bertujuan menganalisis pengaruh kapabilitas internal terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) serta menguji peran transformasi digital dan Digital Marketing Capability sebagai faktor yang memoderasi hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan objek UMKM di Kota Surakarta. Data diperoleh melalui kuesioner dari 385 pelaku UMKM dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Model penelitian menempatkan inovasi bisnis dan kapabilitas sumber daya manusia sebagai kapabilitas internal, sedangkan transformasi digital dan Digital Marketing Capability sebagai kapabilitas digital yang berpotensi mengubah hubungan antara kapabilitas internal dan kinerja UMKM. Hasil penelitian menunjukkan bahwa inovasi bisnis, kapabilitas sumber daya manusia, transformasi digital, dan Digital Marketing Capability berkontribusi positif terhadap kinerja UMKM. Namun, efek moderasi menunjukkan pola yang berbeda. Transformasi digital tidak memperkuat hubungan kapabilitas sumber daya manusia dengan kinerja dan justru memperlemah hubungan inovasi bisnis dengan kinerja. Sebaliknya, Digital Marketing Capability memperkuat hubungan inovasi bisnis dengan kinerja, tetapi tidak mengubah hubungan kapabilitas sumber daya manusia dengan kinerja. Temuan ini menunjukkan bahwa kapabilitas digital tidak menghasilkan manfaat yang bersifat universal, melainkan bergantung pada kesesuaian antara fungsi kapabilitas digital dan kapabilitas internal yang dikombinasikan dengannya. Secara teoretis, penelitian ini memperkuat perspektif Resource-Based View dan memperluas Dynamic Capabilities Theory melalui konsep capability alignment. Secara praktis, UMKM perlu menempatkan inovasi sebagai fondasi penciptaan nilai dan mengembangkan kapabilitas digital secara selektif sesuai kebutuhan strategis organisasi.
The Risks of Financial Distress: Investigating the Effects of Liquidity, Leverage, and Profitability on the Transportation and Logistics Industry in Indonesia : Risiko Kesulitan Keuangan: Meneliti Dampak Likuiditas, Rasio Utang, dan Profitabilitas terhadap Industri Transportasi dan Logistik di Indonesia Helmi Muhammad; Indra Kurniawan; Kartika Hendra Titisari; Umu Khouroh; Ida Nuryana
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 12 No. 2 (2026): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v12i2.2351

Abstract

This study aims to analyze the impact of liquidity and leverage on profitability and the risk of financial distress, specifically evaluating profitability as a mediating variable within Indonesian transportation and logistics (T&L) companies. Using data from 28 T&L companies listed on the Indonesia Stock Exchange, the research employed pooled panel regression with clustered standard errors, robustness testing, and Sobel mediation tests. The results reveal that while liquidity positively impacts profitability and reduces the risk of financial distress, leverage increases the risk of financial distress without significantly affecting profitability. Furthermore, profitability successfully mediates the relationship between liquidity and financial distress, but fails to mediate the impact of leverage on financial distress. By identifying two distinct pathways for financial risk formation the liquidity-profitability pathway and the leverage-financial distress pathway these findings theoretically clarify how internal financial conditions dictate corporate health. Practically, the study implies that to avoid financial distress, T&L companies must proactively manage their liquidity, enhance asset efficiency, and strictly control their debt structures rather than relying on profitability to offset high leverage.
Co-Authors Agni Astungkara Ananda Sabil Hussein Anita Wijayanti Helmi Muhammad Ibnu Suryo Ida Nuryana Indra Kurniawan Machmuddah, Zaky Melati Oktafiyani Pramono Hadi Purnama Siddi Raditha Hapsari Raisa Aribatul Hamidah Ratna Damayanti Riana Rachmawati Dewi Umu Khouroh