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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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Pengaruh Modal Usaha, Tingkat Pendidikan, Pengalaman Usaha, Media Sosial terhadap Pendapatan UMKM Konveksi di Kudus Ida Nailul Idhoh; Nafi' Inayati Zahro; Diah Ayu Susanti
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): 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.v4i1.1202

Abstract

Abstract : The purpose of this study is to analyze the effect of business capital on the income of MSMEs in Kudus. To analyze the effect of education level on the income of MSMEs in Kudus. To analyze the effect of business experience on the income of MSMEs in Kudus. To analyze the effect of social media on the income of MSMEs in Kudus. The approach used in this study is a quantitative approach. The sample of this study was 227 respondents of MSMEs in Kudus and sampling used a purposive sampling technique. The analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of the study indicate that business capital has a positive and significant effect on the income of MSMEs in Kudus. The level of education has a positive and significant effect on the income of MSMEs in Kudus. Business experience has a positive and significant effect on the income of MSMEs in Kudus. Social media has a positive and significant effect on the income of MSMEs in Kudus. Abstrak : Tujuan penelitian ini adalah untuk menganalisis pengaruh modal usaha terhadap pendapatan UMKM Konveksi di Kudus. Untuk menganalisis pengaruh tingkat pendidikan terhadap pendapatan UMKM Konveksi di Kudus. Untuk menganalisis pengaruh pengalaman usaha terhadap pendapatan UMKM Konveksi di Kudus. Untuk menganalisis pengaruh media sosial terhadap pendapatan UMKM Konveksi di Kudus. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian ini adalah 227 responden UMKM Konveksi di Kudus dan pengambilan sampel menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa modal usaha berpengaruh positif dan signifikan terhadap pendapatan UMKM Konveksi di Kudus. Tingkat pendidikan berpengaruh positif dan signifikan terhadap pendapatan UMKM Konveksi di Kudus. Pengalaman usaha berpengaruh positif dan signifikan terhadap pendapatan UMKM Konveksi di Kudus. Media sosial berpengaruh positif dan signifikan terhadap pendapatan UMKM Konveksi di Kudus
Financial Inclusion, Human Resource Competency, and E-Commerce Adoption on MSME Financial Performance Evidence from Muslim MSMEs in Jepara Regency FARIDHATUN FAIDAH; Diah Ayu Susanti; Ahmad Nilnal Munachifdlil'Ula; Indah Puspita Maharani; Widi Savitri Andriasari
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2208

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic growth, job creation, and income distribution. However, their increasing number is not always matched by improved financial performance. This study examines the effects of financial inclusion, human resource competency, and e-commerce adoption on the financial performance of Muslim MSMEs in Jepara, Indonesia. Using a quantitative approach with 140 respondents and multiple linear regression analysis, the results show that all variables have a positive and significant impact. Collectively, they explain a substantial variation in performance. The findings highlight the importance of financial access, skill enhancement, and digital adoption in strengthening MSME competitiveness and sustainability.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR(STUDI EMPIRIS DI KABUPATEN KUDUS) Naufal Tajuddin Mahsun; Sri Mulyani Mulyani; Diah Ayu Susanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 6 No. 1 (2026): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jiap.2026.9821

Abstract

This study aims to tezt and analyze the effect of taxpayer knowledge, taxpayer awareness, tax sanctions, and the quality of tax services on motor vehicle taxpayer compliance at the Kudus Regency SAMSAT Office. The population in this study was all taxpayers registered at the Kudus SAMSAT Office. The sampling method used in this study was a purposive sampling method with 410 respondents. The data used were primary data obtained through questionnaires. Data analysis used multiple linear regression analysis. The results of the study indicate that taxpayer knowledge, taxpayer awareness, tax sanctions, and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.
PKM PENERAPAN TEKNOLOGI TEPAT GUNA DALAM UPAYA PENINGKATAN PRODUKTIVITAS SENTRA INDUSTRI KERAJINAN TAS DI DESA BESITO KECAMATAN GEBOG KABUPATEN KUDUS Diah Ayu Susanti; Nafi Inayati Zahro; Annisya Lutfi Septanti
Muria Jurnal Layanan Masyarakat Vol. 6 No. 2 (2024): September 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i2.12583

Abstract

Usaha kecil menjadi salah satu strategi bagi pembangunan di Indonesia dan juga sebagai upaya memeratakan hasil pembangunan yang telah dicapai. Pengembangan Usaha Mikro Kecil dan Menengah sangat dibutuhkan sebagai penggerak perekonomian nasional, karena dapat berkontribusi terhadap pendapatan masyarakat. Nurul Konveksi adalah salah satu UMKM yang berada di Desa Besito, Kecamatan Gebog Kabupaten Kudus bergerak dalam bidang industri kerajinan tas. Permasalahan yang dihadapi Nurul Konveksi  dalam menjalankan usahanya, salah satunya adalah terkait produksi, pemasaran dan pencatatan keuangan yang masih sangat sederhana. Permasalahan tersebut memerlukan pendampingan untuk mengembangkan usaha produksi kerajinan tas. Metode pelaksanaan pengabdian kepada masyarakat dilakukan melalui 3 tahap, tahap pertama perencanaan yang meliputi analisis situasi kondisi mitra, survey lokasi, penentuankerjasama dengan mitra, pembentukan tim dan struktur tim. Tahap kedua meliputi pelaksanaan pendampingan, sosialisasi, pelatihan dan tahap ketiga adalah tahap evaluasi kegiatan dan pelaporan. Hasil dari kegiatan ini pelaku UMKM sudah memiliki logo UMKM, digital marketing berupa Instagram ,shopee, dan marketplace serta Facebook dan mitra sudah mampu mengelola keuangan melalui aplikasi secara efektif.  Artikel ini dapat diakses secara terbuka dibawah lisensi CC-BY 
Determinant Of Financial Performance in Indonesia Dyah Ayu Ambarwati; Diah Ayu Susanti
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/k9zghn56

Abstract

The study aims to evaluate the effect of green accounting implementation, environmental performance, and capital structure on the financial performance of companies engaged in the basic materials sector listed on the Indonesia Stock Exchange (IDX) in the period 2020-2024. This study is quantitative in nature. The population in this study consists of basic material companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sample selection method used was purposive sampling with a total sample of 157. The data analysis technique used in the study was panel data analysis using Eviews 12. The study results show that green accounting and environmental performance do not affect financial performance. On the other hand, capital structure negatively affects financial performance
The Influence of Income, Planning, Financial Literacy to Financial Management of Muslim MSMEs in Kudus Regency Ahmad Nilnal Munachifdlil Ula; Faridhatun Faidah; Indah Puspita Maharani; Diah Ayu Susanti; Mohammad Khasan; Ridwan
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1105

Abstract

Purpose  –  This study aims to analyze the influence of income, financial planning, and financial literacy on the financial management of Muslim MSMEs in Kudus Regency. Design/Methodology/Approach – A quantitative approach was applied in this study by distributing questionnaires using purposive sampling to 96 Muslim MSMEs in Kudus. The collected primary data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3 software. The analysis included measurement model evaluation, structural model evaluation, bootstrapping, coefficient of determination, and model fit assessment. Findings/Results – The empirical results show that income (β = 0.439, p < 0.001) and financial planning (β = 0.386, p = 0.009) have positive and statistically significant effects on the financial management of Muslim MSMEs in Kudus. Conversely, financial literacy does not have a statistically significant effect (β = 0.119, p = 0.160), indicating that financial knowledge alone does not necessarily translate into effective financial management practices within this specific socio-religious context. The model demonstrates explanatory power (R² = 0.651) and highlights the roles of income and financial planning in shaping financial management behavior. These findings indicate that financial capacity and structured planning are more directly associated with financial management outcomes in this context. Originality/Value – This study extends the behavioral finance literature by contextualizing the findings within a specific religio-regional ecosystem. It uses the local cultural philosophy of "Gusjigang" as an analytical lens to deconstruct the literacy paradox and explain why standard conventional financial indicators fail to translate into concrete financial management practices among traditional Muslim traders.
Peningkatan Produktivitas Peternakan Kambing melalui Optimalisasi Teknologi dan Digitalisasi Diah Ayu Susanti; Annisya Lutfi Septanti; Nafi' Inayati Zahro
Muria Jurnal Layanan Masyarakat Vol. 8 No. 2 (2026): September 2026
Publisher : LPPM Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v8i2.17378

Abstract

Goat farming is one of the potential livestock sectors that can be utilized for its meat, milk, and skin products. The goat farming group in Kudus Regency faces several problems, including the unavailability of a feed chopper machine, limited knowledge of feed processing and preservation, the absence of financial recording systems, and a lack of direct marketing through digital media. This community service activity aims to optimize technology and digitalization in livestock farming to improve productivity and business management. The methods used include orientation, training, and feedback (OLU method) through presentation, discussion, and hands-on practice sessions. The results showed that: (1) the provision of a motorized feed chopper machine reduced feed processing time by 50% compared to manual processing; (2) training in simple financial bookkeeping improved the partners' ability to record income, expenses, assets, and liabilities; and (3) digital marketing training via social media and marketplace platforms expanded the sales reach beyond the local area. This activity contributed positively to the partners' managerial, financial, and technological capabilities, thus having the potential to increase sales turnover and business profit.
ANALISIS KEAKURATAN PREDIKSI KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE DAN SPRINGATE PADA PT. ANTAM TBK. Nesa Windurahmani; Diah Astutiningtyas; Diah Ayu Susanti
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 2 (2026): Oktober 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/2k2cg567

Abstract

This study aims to analyze the financial health and bankruptcy potential of PT Aneka Tambang Tbk. for 2021–2025 using the Altman Z-Score (non-manufacturing modification) and Springate models, and to compare the consistency of the classifications produced by both models. This research employs a quantitative, comparative-descriptive design using secondary data from the company’s annual reports. The sample was determined through purposive sampling, yielding five annual observations (n = 5). The results show that the Z-Score ranged from 5.33 to 7.65, above the 2.60 safe-zone threshold, while the S-Score ranged from 1.60 to 2.64, above the 0.862 cut-off. Both models therefore classified the company as financially healthy in every year of the period. These findings indicate a low bankruptcy risk and are consistent with the company’s liquidity position. However, because the company did not experience bankruptcy during the observation period and the sample is limited to one firm over five years, the findings do not allow conclusions about the predictive accuracy or relative superiority of either model. Future research should validate the models against actual conditions using more firms and longer periods.
Co-Authors Abdi Fadhlan Achmad Ridwan Ahmad Nilnal Munachifdlil Ula Ahmad Nilnal Munachifdlil ‘Ula Ahmad Nilnal Munachifdlil&#039;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