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All Journal JAM : Jurnal Aplikasi Manajemen JURNAL MANAJEMEN MOTIVASI JPM (Jurnal Pemberdayaan Masyarakat) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal ABDIKU Idea Pengabdian Masyarakat eMBeJi : Manajemen dan Bisnis Jurnal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Community Services (AJCS) Journal of Finance and Business Digital (JFBD) Jurnal Pengabdian Sosial Indonesia Jurnal Pengabdian Sosial
Yayuk Ngesti Rahayu
Universitas Wisnuwardhana Malang
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Membangun Pondasi Keuangan Perempuan Nelayan Pantai Kondang Merak: Peran Literasi Keuangan Dalam Meningkatkan Keberlangsungan Usaha Ratnawati, Ratnawati; Ningsih, Ayu Agus Tya; Rokhman, M. Taufiq Noor; Rahayu, Yayuk Ngesti
Jurnal Pengabdian Sosial Vol. 2 No. 2 (2024): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/cxyxtw04

Abstract

Program ini bertujuan untuk membantu memudahkan pencatatan keuangan dengan pola pencatatan keuangan yang benar atas transaksi keuangan yang dibuat oleh perempuan paguyuban nelayan Kondang Merak Kabupaten Malang. Salah satu masalah yang dihadapi oleh perempuan nelayan Kondang Merak adalah kurangnya pengetahuan mengenai pengelolaan finansial yang dilakukan secara benar. Tujuan  kegiatan pengabdian mencakup peningkatan wawasan, pengetahuan, penerapan pencatatan keuangan yang benar, dan keterampilan dalam mengelola keuangan dengan giat yang mana perempuan nelayan diberi pelatihan dan bimbingan khusus. Salah satu fokus manajemen adalah literasi keuangan, dimana membantu perempuan nelayan belajar mencatat transaksi keuangan (seperti transaksi kas, penjualan, pembelian, dan biaya) dengan lebih mudah dan efisien. Kemampuan pencatatan keuangan yang benar, menjadi salah satu upaya peningkatan kinerja keuangan paguyuban nelayan perempuan Kondang Merak sehingga berdampak pada keberlanjutan usaha dan kemapanan keuangan.
TAX AMNESTY: WHY IS IT BEHAVIOR COMPLIANCE? Rahayu, Yayuk Ngesti
Jurnal Aplikasi Manajemen Vol. 17 No. 3 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.03.08

Abstract

The main purpose of this paper is to discuss and describe the factors causing taxpayers not to comply with tax obligations in accordance with Law of the Republic of Indonesia Number 11 the Year 2016 regarding tax Amnesty, specifically taxpayers of Malang City, Batu City and Malang Regency. A total of 180 taxpayers who use the Tax Amnesty facility as respondents with purposive sampling criteria, WarpPLS 6.0 as a means of analyzing the mediation test influence of taxpayer awareness of tax compliance with ransom mediation. The results show that tax awareness and ransom influence tax compliance, tax awareness affects ransom. Ransom as a partial mediation can increase the influence of awareness of taxpayer compliance using the tax amnesty facility.
MANAGERIAL ABILITY AS AN EFFORT TO IMPROVE SME PERFORMANCE THROUGH COMPETITIVE ADVANTAGE IN THE PANDEMIC TIME COVID 19 Ratnawati, Ratnawati; Rokhman, M. Taufiq Noor; Rahayu, Yayuk Ngesti
Jurnal Aplikasi Manajemen Vol. 19 No. 2 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.02.12

Abstract

The purpose of this study was to investigate competitive advantage as a mediator for the influence of managerial ability on the performance of SMEs in Malang City. The population of this research is the owners of SMEs in Malang, amounting to 113,000 units engaged in food processing, handicraft, and handicraft business units. Sampling in this study using the Slovin formula with a sampling error rate of 5% obtained a total sample of 100 SMEs. The sampling method is through a random procedure (random sampling). Data analysis using Structural Equation Modeling (SEM). The results showed that there is an effect of managerial ability on the performance of SMEs in Malang City and competitive advantage can mediate the effect of managerial ability on the performance of SMEs in Malang City. Future research can analyze the networking capability variables that contribute to the competitive advantage and performance of SMEs.
RELATIONSHIP BETWEEN HUMAN CAPITAL AND MSMES PERFORMANCE WITH COMPETITIVE ADVANTAGE AS A MEDIATION Rokhman, M. Taufiq Noor; Ratnawati, Ratnawati; Rahayu, Yayuk Ngesti
Jurnal Aplikasi Manajemen Vol. 21 No. 1 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.1.14

Abstract

The numerous batik industries in Indonesia, including the province of East Java, are evidence of the fast-paced growth of batik in that country. Batik Businesses in East Java continue to perform poorly due to management issues that are numerous and interconnected. The resource-based theory emphasizes internal elements in elucidating business strategy through competitive advantage as a variable that influences the impact of human capital on the performance of Batik SMEs in East Java. The sampling strategy used in this research was proportional random sampling, with numbered samples drawn from 140 East Javan batik SMEs. A structural equation modeling (SEM) study demonstrates how human capital affects MSMEs' performance and competitive advantage. The link between human capital and the success of batik MSMEs in East Java can be mediated by competitive advantage. Based on the research findings, suggestions are put forward for science. The results of this research can enrich references and scientific repertoire related to Resource-Based Theory and can be implemented in MSMEs who want to get good performance by owning, mastering, and utilizing intangible assets through human capital. Batik SMEs in East Java need to improve leadership skills to be more cooperative with employees and partners and improve relations between employees, partners, and consumers, for further researchers can conduct a study of the business environment and network (networking) efforts to improve the performance of MSMEs.
Pendampingan Digitalisasi Keuangan Lamikro Pelaku UMKM Produk Strawberry dan Apel Desa Pandanrejo Bumiaji Kota Batu Malang Ratnawati, Ratnawati; Rokhman, M Taufiq Noor; Rahayu, Yayuk Ngesti; Ningsih, Ayu Agus Tya
Jurnal Pengabdian Sosial Vol. 1 No. 6 (2024): April
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/sq7wsf21

Abstract

Program ini bertujuan untuk membantu memudahkan pencatatan keuangan dengan program Digital LAMIKRO (Laporan Akuntansi Usaha Mikro) yang dikeluarkan oleh Kementrian Koperasi dan UMKM bagi pelaku UMKM produk strawberry Desa Bumi Aji Kota Batu Malang. Salah satu masalah yang dihadapi oleh pelaku UMKM adalah kurangnya pengetahuan mengenai pengelolaan finansial yang dilakukan secara profesional. Tujuan  kegiatan pengabdian mencakup peningkatan wawasan, pengetahuan, penerapan teknologi, dan keterampilan dalam digital keuangan dengan aplikasi LAMIKRO dengan giat yang mana UMKM diberi pelatihan dan bimbingan khusus. Salah satu fokus manajemen adalah literasi keuangan digital, dimana membantu UMKM belajar mencatat transaksi keuangan digital (seperti kas dan bank, penjualan, pembelian, dan biaya) dengan lebih mudah dan efisien. Penerapan digitalisasi keuangan menjadi salah satu upaya peningkatan kinerja keuangan pelaku UMKM dapat terukur sehingga berdampak pada keberlanjutan usaha dan kemapanan keuangan.
The Role of Waqf Literacy on Interest in Cash Waqf : Scooping Review Kuswanto, Didik Heri; Rahayu, Yayuk Ngesti; Rohman, Taufik Noor
Journal of Finance and Business Digital Vol. 3 No. 1 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i1.7785

Abstract

This scoping review was carried out to answer questions related to determined research theme. Using various sources of similar research articles that have been grouped systematically, then at conclusions. The main purpose of a scoping review is to find research questions, find relevant research, select research, create data charts, organize, summarize, and report findings from the preparation framework. To map this article, a period of 10 years was used, namely from 8 to 2023. The results of the mapping review show that most studies about cash Waqf influences the desire to donate cash. However, as pointed out by Amin & Abdul Rohman (2021), Hadi et al. (2023) concluded that knowledge about cash waqf does not influence the desire to waqf.
The Impact of Work Familiy Conflict on the Performance of Women Employees: a Scope Review Mufidah, Imroatul; Ratnawati, Ratnawati; Rahayu, Yayuk Ngesti
Formosa Journal of Applied Sciences Vol. 3 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i1.7645

Abstract

This study of the research aims to shed light on how work-family conflict affects employee performance, particularly for female employees. The purpose of a scoping review is to find relevant literature that has been thoroughly and in-depthly gathered from various sources using a range of research techniques. The majority of the literature review's findings point to the influence of work-family conflict on employee performance. Roboth (2015) and Prianggi et al. (2022) on the other hand, presented contrasting findings and concluded that work-family conflict did not influence output.
The INFLUENCE OF KNOWLEDGE, RELIGIOSITY ON CASH WAQF INTEREST IN TRUST MEDIATION Kuswanto, Didik Heri; Rahayu, Yayuk Ngesti; Rohman, Taufiq Noor
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1710

Abstract

This study uses a quantitative approach and random sample technique to investigate the interest of the administrators of the Malang City Sharia Economic Society (MES) in monetary waqf. The study involved 44 active respondents from the Malang City MES board who completed an online questionnaire sent via Google Form. The data obtained were analysed using the Structural Equation Modelling - Partial Least Squares (SEM-PLS) method, utilising Smart PLS software version 4.0. The findings of the hypothesis analysis suggest that interest in cash waqf is significantly influenced by knowledge, trust, and religiosity. Moreover, trust plays a mediating role in the connection between knowledge, religion, and desire in cash waqf. These findings provide additional understanding of the factors that influence interest in cash waqf among individuals.
The Effect Of Liquidity And Intellectual Capital On Company Value Mediated By Profitability (Study of Advertising Printing Media Sub-sector Companies Registered on the IDX.) Ariyanto, Eko; Rahayu, Yayuk Ngesti; Rokhman, M. Taufiq Noor
JURNAL MANAJEMEN MOTIVASI Vol 21 No 1 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i1.7772

Abstract

This study investigates the impact of liquidity and intellectual capital on company value, with profitability serving as a mediating variable, in the context of the Advertising, Printing, and Media sub-sector of the creative industry listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Drawing on Signaling Theory and the Resource-Based View (RBV), this research explores how internal financial and intangible assets influence investor perceptions and company valuation. Using secondary data and a purposive sampling method, 19 companies were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Liquidity was measured by the Current Ratio (CR), intellectual capital by Value Added Human Capital (VAHU), profitability by Return on Equity (ROE), and company value by Price to Book Value (PBV). The results reveal that liquidity significantly and positively affects company value, while intellectual capital exhibits a weak and insignificant impact. Profitability, surprisingly, shows a negative and significant effect on company value, and fails to mediate the relationship between liquidity and intellectual capital with company value. These findings highlight the centrality of liquidity in investor valuation decisions within this sub-sector, while also indicating a need for better strategic communication and optimization of intellectual capital to enhance company value. The study contributes to the literature by challenging the assumption of profitability as a consistent mediator and underscores the limited market appreciation for intangible assets in the creative industry. Future research is encouraged to explore additional mediators and conduct cross-sectoral analyses to enrich the understanding of value creation mechanisms in dynamic industries.
Pengaruh Pelatihan dan Pemberian Insentif Terhadap Kinerja Karyawan UMKM dengan Intervening Motivasi Kerja Hendarti, Amelia; Rahayu, Yayuk Ngesti
Manajemen & Bisnis Jurnal Vol 12 No 1 (2026): Vol 12 No 1 2026
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v12i1.314

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia's economic growth, particularly in the food and beverage processing sector. However, the sustainability and competitiveness of MSMEs depend heavily on the performance of their human resources. This study aims to analyze the effect of training and incentive provision on employee performance with work motivation as an intervening variable among MSMEs fostered by Bank Indonesia in Malang. This research employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to employees of processed food and beverage MSMEs under the guidance of Bank Indonesia Malang. The results show that training has a positive and significant effect on employee performance. In contrast, incentives do not have a significant direct effect on employee performance. However, both training and incentives significantly influence work motivation. Work motivation also has a positive and significant effect on employee performance. Furthermore, mediation analysis reveals that work motivation does not mediate the relationship between training and employee performance, but successfully mediates the relationship between incentives and employee performance. These findings suggest that improving MSME human resource performance can be achieved through effective training programs and incentive systems that strengthen employee motivation. The study contributes to human resource management literature by explaining the mediating role of work motivation in the relationship between HR development practices and performance in MSMEs
Co-Authors Achmad Taufik Ayu Agus Tya Ningsih Ayu Agustya Ningsih Eko Ariyanto Eko Yuniarto Firmanto, Yuki Harmadji, Dwi Ekasari Hendarti, Amelia Imroatul Mufidah, Imroatul Kuswanto, Didik Heri Lein, Maria Anita Goreti M. Taufik Noor Rokhman M. Taufiq Noor Rokhman Muhammad Baidawi Novi Trisnawati Ratnawati Ratnawati Ratnawati Ratnawati Rohman, Taufik Noor Rohman, Taufiq Noor ropii, imam Sulis Rahayu Yandono, Prayuda Eri