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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.
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