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All Journal Diponegoro Journal of Management Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Management Analysis Journal Jurnal STIE Semarang (Edisi Elektronik) International Journal of Economics, Business and Accounting Research (IJEBAR) Studi Kasus Inovasi Ekonomi BASKARA: Journal of Business and Entrepreneurship Jurnal Scientia JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah ASET Abdi Masya Jurnal Abdimas Ekonomi dan Bisnis Society: Jurnal Pengabdian Masyarakat Journal of International Conference Proceedings E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Prosiding Seminar Nasional Unimus Digital Innovation : International Journal Of Management Management Analysis Journal International Journal of Business and Quality Research CITAKARYA Jurnal Pengabdian Masyarakat
Silvia Hendrayanti
Sekolah Tinggi Ilmu Ekonomi Semarang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Empowering Women Creative Economy Actors in Semarang City Towards Financial Independence Sundari, Pipit; Hendrayanti, Silvia; Fauziyanti, Wachidah; Estuti, Erni Puji
Society : Jurnal Pengabdian Masyarakat Vol 4, No 3 (2025): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i3.579

Abstract

This community service program aims to empower women creative economy actors in Semarang City to increase financial independen. The program is implemented through a participatory approach with the Participatory Action Research (PAR) method, including idenfification of needs, thematic training, intensive mentoring, and joint evaluation. The program targets 25 women micro-entrepreneurs engaged in processes food, handicrafts, and local fashion. The training focuses on increasing managerial capacity and digital marketing skills, such as the use of social media, creating marketplace accounts, financial records, and product packaging. In addition to the technical impact, this activity also fosters self-confidence and a more mature entrepreneurial mindset. Evaluation is carried out through pre-test, post-test and in-depth interviews. This training is able to build networks between pasticipants and show that the active involvement of women in community-based empowerment activities can increase economic independence in a sustainable manner while strengthening the role of women as drivers of the creative economy at the grassroots level.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN TARIF PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafiah, Zumrotun; Hendrayanti, Silvia; Sopi, Sopi; Chasanah, Nur
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.812

Abstract

The evaluation of a company can be measured by how much profit the company makes. Inmanagements intention and desire to reduce and achieve tax minimization, management will tend to work towards tax reduction. This study aims to examine the effect of Tax Planning, Deferred Tax Expenses and Tax Rates on Earnings Management. The population in this study are manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the number of samples in this study were 32 companies. The analysis used in this study is descriptive statistical test, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), multiple linear regression test analysis, and hypothesis testing (coefficient of determination test and t test). The measuring tool used for this analysis is the SPSS Version 26 program. That based on the partial test (t test), Tax Planning has a negative and insignificant effect on Earnings Management and Deferred Tax Expense has a positive and insignificant effect on Earnings Management, while Tax Rates have a positive and significant effect on Earnings Management. Together (f test), Tax Planning, Deferred Tax Expenses and Tax Rates have an effect on Earnings Management with a significance value of 0.003 <0.05. For further research, it is recommended to expand the number of samples, not only using one sector but using all sectors listed on the Indonesia Stock Exchange.
Digitalisasi UMKM Desa melalui Pelatihan AI dan Pemasaran TikTok Shop fidyah yuli ernawati, fidyah; hendrayanti, Silvia; Nindhita, Yoga
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 02 (2025): Mei - Juli
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i02.1755

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy. Based on data from the Ministry of Cooperatives and SMEs, MSMEs contribute more than 60% to the national GDP and absorb around 97% of the workforce (Kemenkop UKM, 2023). However, the majority of MSMEs in rural areas still face major challenges in terms of digitalization, market access, and technology utilization. One of the popular digital platforms is TikTok Shop, which allows MSMEs to market their products more widely through short video content. Training on the use of TikTok Shop has been proven to help MSMEs increase sales and expand market reach (Arum & Hidayat, 2023). TikTok Shop as an e-commerce platform based on short videos is becoming a new trend in digital marketing strategies. Its massive use by the younger generation opens up great opportunities for MSMEs to enter a wider market at a relatively low cost. With a combination of AI training (such as the use of chatbots for customer service or simple sales data analysis) and the use of TikTok Shop, village MSMEs can increase their business scale sustainably. The implementation of community service was carried out in Karangtengah Village, Demak. The problem raised in this PKM is to increase the scale of marketing based on technology or online media, encouraging people to increase their knowledge, skills, and awareness in utilizing the TikTok Shop application to improve digital marketing.
THE EFFECT OF INFLATION, EXPORT AND IMPORT ON ECONOMIC GROWTH IN CENTRAL JAVA Hendrayanti, Silvia; Nafiah, Zumrotun; Aminah, siti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i2.189

Abstract

Economic growth is one of the indicators used to measure the success rate of a region's development. The purpose of this study is to determine the effect of inflation, exports and imports on economic growth in Central Java Province. The type of data used is monthly time series data from January 2017 to December 2021. The number of samples used is 60 samples. The analytical method used is multiple linear regression analysis.The results of the data processing carried out, the t test on the inflation variable shows a positive but not significant relationship to economic growth. This is based on a probability value greater than 0.05, namely 0.0731. For the export variable, the probability value is 0.0186, which means that the export variable has a negative and significant effect on economic growth. As for the import variable, the probability value is 0.0000. So that it can be interpreted that the import variable has a positive and significant influence on economic growth. From the results of this study, it is suggested that the government be able to implement policies to control inflation and apply export restrictions and increase imports while still paying attention to price balance and people's needs.
Analysis of Planning, Control, and Evaluation of Financial Management on the Routine Expenditure Budget Silvia Hendrayanti; Achmad Junaidi; Wanuri Wanuri
Digital Innovation : International Journal of Management Vol. 2 No. 3 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i3.420

Abstract

Financial management in the public sector, especially at the village level, often faces various challenges. These challenges include limited resources, complexity of administrative procedures, and the need for high transparency and accountability. In this context, the analysis of planning, control, and evaluation of financial management becomes very relevant. This study aims to find out (1) The Influence of Planning on the Routine Expenditure Budget (2) The Effect of Control on the Routine Budget. (3) The Effect of Financial Management Evaluation on Routine Expenditure Budget at Kalisegoro Village Office, Gunungpati District, Semarang City. This research was conducted using quantitative analysis methods. The data is in the form of a list of budget uses of the Kalisegoro Village Office. Data collection through documentation related to the problem being researched at the Kalisegoro Village Office, Gunungpati District, Semarang City. The analysis tool used was multiple linear regression. The results of the study show that Planning and Control has a significant influence on the Routine Expenditure Budget while the Financial Management Evaluation has no effect on the Routine Budget. For further research, it is recommended to use other variables that affect the Routine Expenditure Budget that is not yet present in this study, extend the observation time, and increase the number of samples.
The Influence of Brand Image, Price Perception, and Electronic Word of Mouth on Purchase Interest on the Tokopedia E-Commerce Site (Study on Students in the City Of Semarang) Fidyah Yuli Ernawati; Silvia Hendrayanti; Wachidah Fauziyanti
Jurnal Scientia Vol. 13 No. 02 (2024): Education and Sosial science, March - May 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to ascertain and evaluate the impact that pricing perception, electronic word-of-mouth, and brand image have on the inclination to buy on the Tokopedia e-commerce platform (study of students in Semarang City). Students in Semarang were the population under study in this study. Students from different Semarang-based institutions and universities make up this demographic. Since the dependent variable in this study is purchasing interest, the population that will be examined in this research consists of Semarang students who have made purchases online from August to September of 2023 using the e-commerce platform Tokopedia. Anyone who occurs to use the Tokopedia application for transactions involving purchases and sales is included in the sample from this population. The findings of this study indicate that interest in making purchases on the Tokopedia e-commerce platform is significantly, favorably, and strongly influenced by the brand image variable (X1). The brand image that was acquired from Tokopedia is fairly positive, but there are a few indicators that should be taken into account. These include the benefits (benefits) associated with the usefulness of the product and the brand attitude (brand attitude), which is the consumer's attitude regarding their overall assessment of the brand. When taken as a whole, brand image can persuade customers—in this example, Semarang City students—to make purchases. The findings of the research indicate that purchasing choice variables are significantly, strongly, and favorably influenced by the electronic word-of-mouth variable (X2). Electronic word-of-mouth about interest in purchases is fairly strong; nevertheless, there are a few areas that need to be addressed going forward, including the frequency of both positive and negative evaluations, as well as the accuracy and completeness of the information. In general, electronic word of mouth can stimulate buyers—in this example, Semarang City students—to make purchases. The same is true of how people perceive prices.
The Effect of Employee Well-Being Programs on Employee Retention in the Flexible Work Era : A systematic review using bibliometric methods fidyah yuli ernawati; Silvia Hendrayanti; Marsha Ayunita Irawati
International Journal of Business and Quality Research Vol. 3 No. 02 (2025): April - June, International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i02.1771

Abstract

The development of the modern world of work is characterized by the increasing adoption of flexible work patterns and greater attention to employee welfare. This study aims to analyze trends and research developments related to the influence of work flexibility and employee welfare programs on employee retention in the flexible work era through a bibliometric approach. By analysing 200 articles published in reputable international journals during the period 2019–2024, the study found that work flexibility—such as self-paced scheduling and an independent workplace—as well as comprehensive well-being programs consistently contribute positively to employee satisfaction, loyalty, and retention. These findings are increasingly relevant amid changing preferences of millennials and Gen Z who highly value work-life balance and work autonomy. The analysis also shows that the integration of flexible work policies and comprehensive welfare programs can reduce stress levels, increase motivation, and create a work environment that supports employees' emotional attachment to the organization. The practical implications of this study emphasize the importance of developing an adaptive and employee-based human resource policy so that organizations can retain the best talent amid the dynamics of changing work patterns. The study also identifies future research agendas to deepen understanding of the relationship between work flexibility, well-being, and employee retention in an ever-evolving work context.
POTENTIAL OF LAND AND BUILDING TRANSFER TAX (BPHTB) IN SEMARANG CITY Hendrayanti, Silvia; Sari, Cahyani Tunggal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10703

Abstract

Potential Tax Fees for Acquisition of Land and Building Rights This is a writing that describes the potential conditions and projections of BPHTB in Semarang City. BPHTB is considered to have potential as a source of regional revenue used to carry out development aimed at the welfare of all people. Based on the results of the discussion and data analysis carried out by the writing team, it can be concluded that the potential for BPHTB to contribute to the Semarang City Regional Revenue is within the medium criteria for 5 consecutive years from 2018 to 2022. Realization of BPHTB Tax against target in 4 years 2018, 2019 2020 and 2022 are considered very effective because they are above 100 percent. Meanwhile, in 2021 it is included in the less effective criteria because it is below 100 percent. This is understandable because of the possibility that the Covid 19 pandemic will have an influence on the realization of BPHTB taxes. Then, based on forecasting analysis in the next 4 years from 2023 - 2025, it is estimated that there will be an increase. For 2023, based on forecasting, the realization of BPHTB tax revenue will be IDR. 706,601,278,256 exceeds Bappeda's target of Rp. 675,000,000,000.
Co-Authors Achmad Junaidi Achmad Junaidi, Achmad Adhitya Pratama Aeni, Alfi Nur Bambang Triono Cahyani Tunggal Sari Cahyani Tunggal Sari Cahyani Tunggal Sari, Cahyani Tunggal Eni Puji Estuti Eni puji Estuti Estuti, Eni Puji Estuti, Erni Puji Fauziyanti, Wachidah fidyah yuli ernawati, fidyah Fidyah Yuli Ernawati, Fidyah Yuli Handayani, Dewi Sri Harjum Muharam Khamilatul Diniyah Laksmi Larassati Marsha Ayunita Irawati Moh Tamrin Nanin Pratiwi Natoil Natoil Nindhita, Yoga Nur Chasanah Paramitha Dyan Shavira Pasha, Dina Puji Estuti, Eni Rokhmad Budiyono siti Aminah Siti Aminah Sopi, Sopi Sundari, Pipit Tamrin, Muh Triono, Bambang Ulan Terini Vina Nurauliya Wachidah Fauziyanti Wanuri Wanuri Yuli Ernawati, Fidyah Zumrotun Nafiah