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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAAF (Journal of Applied Accounting and Finance) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekuilnomi Jurnal Kajian Akuntansi dan Auditing ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Bingkai Ekonomi (JBE) Muria Jurnal Layanan Masyarakat Buletin Abdi Masyarakat (BAM) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat JURNAL ECONOMINA JEBI (Jurnal Ekonomi dan Bisnis Islam) Journal of Public Accounting (JPA) Community: Jurnal Pengabdian Pada Masyarakat Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Ilmiah Akuntansi Pancasila (JIAP) Kajian Akuntansi Equivalent : Journal of Economic, Accounting and Management Accounting Journal of Ibrahimy (AJI) Jurnal Manajemen Bisnis Krisnadwipayana
Diah Ayu Susanti
Universitas Muria Kudus
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pelatihan Akuntansi, Manajemen Keuangan, dan Perpajakan Bagi Pengelola Sekolah Di SMK Raden Umar Said Gebog Kudus Ashari; Aprilia Whetyningtyas; Diah Ayu Susanti
Community : Jurnal Pengabdian Pada Masyarakat Vol 1 No 3 (2021): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.393 KB) | DOI: 10.51903/community.v1i3.102

Abstract

The accounting, financial management, and taxation training activities for school managers are motivated by the responsibility of vocational high schools (SMK) to be able to make good accountability reports for aid funds provided by the government and other parties. It is hoped that this report can be prepared in accordance with applicable accounting principles. In addition, professional fund management allows schools to grow optimally and in the end is expected to be able to support a quality teaching and learning process. School administrators need to manage the funds they receive professionally. Schools as institutions that use funds in carrying out activities need to understand generally accepted tax rules and their application. Funds disbursed to schools will be monitored for their use and their accountability reports checked by authorized agencies such as the Supreme Audit Agency (BPK). Vocational High Schools that rarely have accounting staff will of course delegate this responsibility to school principals and treasurers who may also not have sufficient educational background and knowledge of accounting, financial statement preparation, school financial management, and taxation. This training is expected to help provide knowledge, understanding, and skills so that schools can organize the preparation of financial reports, manage finances transparently and apply procedures for collecting, depositing, and reporting school taxes.
PEMBERDAYAAN PETANI JAHE DI KABUPATEN KUDUS MELALUI MEDIA ONLINE Aprilia Whetyningtyas; Diah Ayu Susanti
Community : Jurnal Pengabdian Pada Masyarakat Vol 2 No 1 (2022): Maret : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.125 KB)

Abstract

Tujuan kegiatan pengabdian pada masyarakat ini untuk mengembangkan mitra petani jahe yang mandiri secara ekonomi dan juga meningkatkan pengetahuan dan ketrampilan dalam menggunakan media online untuk mencari bibit jahe berkualitas bagus. Metode yang digunakan yaitu dengan memanfaatkan media online untuk mendapatkan informasi bibit jahe yang berkualitas bagus. Target luaran yang ingin dicapai dalam kegiatan ini adalah meningkatnya kemampuan mitra dalam menggunakan media online untuk mencari bibit jahe berkualitas bagus.
Factors Affecting the Performance of MSMEs in Demak Regency with HR Competence as a Moderating Variable Retno Tri Handayani; Khoirul Fuad; Diah Ayu Susanti
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19325

Abstract

MSMEs have a very important role to support the national economy. It is very important to try to maximize the performance of SMEs. The better performance of MSMEs is expected to be able to survive in the midst of less strategic conditions. This study used a quantitative method by distributing questionnaires to SMEs in Demak City, Central Java. The results of this study indicate that business strategy can influence the performance of MSMEs in a positive direction. Likewise with the influence of HR competence on MSME performance. However, HR competence is not able to moderate the effect of business strategy on MSME performance.
PENGARUH KESADARAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI SEBAGAI VARIABEL MODERASI Arlita Bhakti Faidani; Dwi Soegiarto; Diah Ayu Susanti
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3243

Abstract

Penelitian ini bertujuan untuk menganalisis terjadinya pengaruh kesadaran wajib pajak, pemahaman peraturan perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak pada pelaku UMKM yang ada di Kabupaten Kudus. Penelitian ini menggunakan purposive sampling dalam penentuan sampelnya. Jumlah sampel yang didapatkan sejumlah 395 UMKM. Jenis Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari beberapa responden dengan teknik penyebaran kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan menggunakan alat uji statistik yaitu software Statistical Produck and Service Solution (SPSS) 25. Hasil penelitian menunjukkan bahwa variabel pemahaman peraturan perpajakan, sanksi perpajakan, kualitas  pelayanan berpengaruh positif terhadap kepatuhan wajib pajak, kesadaran pajak tidak berpengaruh terhadap kepatuhan wajib pajak serta sosialisasi perpajakan juga memperkuat hubungan antara kesadaran wajib pajak, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak, sedangkan sosialisasi perpajakan tidak memoderasi pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak. Hasil penelitian dapat digunakan sebagai referensi pihak terkait dalam membuat kebijakan pajak.
Kemampuan Menyusunan Laporan Keuangan, Latar Belakang Pendidikan, Orientasi Wirausaha, dan Kredit Dampaknya terhadap Kinerja Operasional UMKM: (Studi Empiris di Kerajinan Tenun Ikat Troso Kabupaten Jepara) Diah Ayu Susanti
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 1 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

Penelitian ini bertujuan untuk menguji apakah kemampuan menyusun laporan keuangan, dengan latar belakang pendidikan, orientasi wirausaha, dan kredit berpengaruh terhadap kinerja operasional UMKM. Sampel dalam penelitian ini adalah pemilik usaha kerajinan kain tenun Troso di Desa Troso Kabupaten Jepara dengan teknik pengambilan sampel non probaility sampling yang berjenis kuota sampling sehingga ditentukan sampel yang berjumlah 75 pengusaha. Teknik analisis data yang digunakan adalah analisis regresi, dengan menggunakan data primer. Hasil penelitian ini menunjukkan kemampuan menyusun laporan keuangan, latar belakang pendidikan, orientasi wirausaha mampu memberikan kontribusi kepada kinerja operasional UMKM, akan tetapi kredit tidak mampu memberikan kontribusi kepada kinerja operasional UMKM.
THE INFLUENCE OF INVESTMENT DECISIONS, DEBT POLICY, ACCOUNTING CONSERVATISM, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE Suci Lestari; Nafi' Inayati Zahro; Diah Ayu Susanti
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2248

Abstract

This study aims to empirically examine the influence of investment decisions, debt policies, accounting conservatism, intellectual capital and good corporate governance on company value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Determination of samples using purposive sampling method with a total sample of 94 companies studied. This study used multiple linear regression analysis techniques using SPSS version 25. The results in this study show that investment decisions, debt policy, accounting conservatism, managerial ownership and institutional ownership have no effect on company value, while intellectual capital has a positive effect on company value. Keywords: Investment Decision, Debt Policy, Accounting Conservatism, Intellectual Capital, Good Corporate Governance, Firm Value.
ANALISIS PENGARUH LIKUIDITAS SAHAM, EARNING PER SHARE, RETURN SAHAM, HARGA SAHAM, DAN VOLUME PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT Nofita Sari; Zaenal Afifi; Diah Ayu Susanti
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4774

Abstract

Stock split is an action carried out by a company by dividing the nominal value of shares into smaller so that the number of outstanding shares becomes more. This study aims to test and analyze the effect of stock liquidity, earnings per share, stock return, stock price, and stock trading volume on stock split decisions in companies listed on the Indonesia Stock Exchange in 2018-2022. The population used in this study is all companies listed on the Indonesia Stock Exchange during 2018-2022. The technique used for sampling in this study is purposive sampling technique, with a total of 85 company samples produced. The research method uses the logistic linear regression analysis method with SPSS software tool version 25. The results of this study show that stock liquidity, earnings per share, stock price, and stock trading volume have no influence on stock split decisions. Meanwhile, stock returns have a positive influence on stock split decisions.
INOVASI PEMBERDAYAAN PRODUK UNGGULAN DAERAH: SINERGITAS DINAS, TEKNOLOGI TEPAT GUNA DAN MEDIA DIGITAL UNUTK UMKM BATIK BAKARAN Diana Laily Fithri; Diah Ayu Susanti; Rochmad Winarso; Achmad Ridwan
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

The community service activities for the superior products of Pati Regency in the second year have been going well by involving synergy between higher education institutions, the Cooperatives and MSMEs Office, and batik business partners. The program started with socialization and access to capital, followed by training in product photography and the provision of a mini studio that produced more attractive batik catalogs. Training in marketing management and website creation also helped partners utilize digital media as a promotional tool. In the implementation phase, appropriate technology (TTG) such as a marketing website, ergonomic colet tables, night boilers, and batik drying rooms successfully improved production efficiency and quality. In addition, management and financial mentoring strengthened the independence of partners in managing their businesses. The websites www.yuliatiwarno.com and www.misihbatik.com are now online showcases that expand market reach, while the product catalog from photography training supports more professional promotion. Overall, these activities can enhance the competitiveness, productivity, and sustainability of Batik Bakaran SMEs, as well as provide a strong foundation for future branding and marketing development. Abstrak Kegiatan pengabdian produk unggulan daerah Kabupaten Pati tahun kedua berjalan baik dengan melibatkan sinergi perguruan tinggi, Dinas Koperasi dan UMKM, serta mitra usaha batik. Program dimulai dari sosialisasi dan akses permodalan, dilanjutkan dengan pelatihan fotografi produk serta penyediaan mini studio yang menghasilkan katalog batik lebih menarik. Pelatihan manajemen pemasaran dan pembuatan website juga membantu mitra memanfaatkan media digital sebagai sarana promosi. Pada tahap penerapan, teknologi tepat guna (TTG) seperti website pemasaran, meja colet ergonomis, pelorot malam, dan ruang pengering batik berhasil meningkatkan efisiensi dan kualitas produksi. Selain itu, pendampingan manajemen dan keuangan memperkuat kemandirian mitra dalam mengelola usaha. Website www.yuliatiwarno.com dan www.misihbatik.com kini menjadi etalase online yang memperluas jangkauan pasar, sedangkan katalog produk dari pelatihan fotografi mendukung promosi secara lebih profesional. Secara keseluruhan, kegiatan ini dapat meningkatkan daya saing, produktivitas, dan keberlanjutan UMKM Batik Bakaran serta memberi dasar yang kuat untuk pengembangan branding dan pemasaran di masa depan.
Pengaruh Tarif Pajak, Ketegasan Sanksi Pajak, dan Modernisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Kudus Diah Ayu Susanti; Mulyanto Mulyanto; Tsaqifa Untsa Saniya
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8712

Abstract

Perkembangan Usaha, Mikro, Kecil, Menengah (UMKM) di Kabupaten Kudus saat ini mengalami peningkatan yang sangat drastis. Perkembangan UMKM dari tahun ke tahun menunjukkan angka yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh tarif pajak, ketegasan sanksi pajak, dan modernisasi perpajakan terhadap kepatuhan wajib pajak UMKM. Objek penelitian ini adalah seluruh UMKM yang terdaftar di KPP Pratama Kudus pada tahun 2023 yang berjumlah 72.781 UMKM. Pengambilan sampel menggunakan Purposive Sampling. Jumlah sampel dalam penelitian ini 398 sampel. Pengujian data dalam penelitian ini menggunakan alat analisis SmartPLS versi 4.1.0.9. Hasil dari penelitian menunjukkan bahwa tarif pajak, ketegasan sanksi pajak, dan modernisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM. 
PENGARUH ORIENTASI KEWIRAUSAHAAN, RELIGIUSITAS DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI TERHADAP KINERJA UMKM KABUPATEN KUDUS Indah Puspita Maharani; Diah Ayu Susanti; Ahmad Nilnal Munachifdlil ‘Ula
Jurnal Manajemen Bisnis Krisnadwipayana Vol 12 No 2 (2024): Jurnal Manajemen Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

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Abstract

This research aims to determine the influence of entrepreneurial orientation, religiosity on the performance of MSMEs with financial literacy as a moderating variable. The object of this research is MSMEs in Kudus district. The research method used is a quantitative method with data analysis techniques using PLS-SEM. The sampling technique in this research used a purposive sampling method and the data collection method used questionnaire distribution. The research results show that entrepreneurial orientation has a positive effect on MSME performance, while religiosity has no effect on MSME performance. On the other hand, the role of financial literacy in moderating the influence of company orientation and religiosity on MSME performance is not proven. It is hoped that these results will provide insight for MSME actors about how important the role of entrepreneurial orientation is in improving the performance of MSMEs in Kudus Regency.
Co-Authors Abdi Fadhlan Achmad Ridwan Ahmad Nilnal Munachifdlil Ula Ahmad Nilnal Munachifdlil ‘Ula Ahmad Nilnal Munachifdlil'Ula Ananda Amanah Prihutami Annisya Lutfi Septanti Annisya Lutfi Septanti Aprilia Whetyningtyas Arlita Bhakti Faidani Ashari Ashari Diah Astutiningtyas Diana Laily Fithri Dina Widiani Dwi Soegiarto, Dwi Dyah Ayu Ambarwati Faridhatun Faidah Ida Nailul Idhoh Indah Puspita Maharani Khoirul Fuad Masruki Kabib Mohammad Khasan Mulyanto Nafi’ Inayati Zahro Nanik Ermawati Naufal Tajuddin Mahsun Nesa Windurahmani Nofita Sari Retno Tri Handayani Ridwan Rochmad Winarso Sri Mulyani Sri Noor Khasanah Suci Lestari Tsaqifa Untsa Saniya Ulva Rizky Mulyani Widi Savitri Andriasari Yuwanda, Tonny Zaenal Afifi Zamrud Mirah Delima