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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Value Added: Majalah Ekonomi & Bisnis Abdimas IJIBE (International Journal of Islamic Business Ethics) AKRUAL: Jurnal Akuntansi Economica: Jurnal Ekonomi Islam Jurnal ASET (Akuntansi Riset) EconBank : Journal Economics and Banking Abdimasku : Jurnal Pengabdian Masyarakat Sustainable : Jurnal Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA JURNAL ABDIKARYASAKTI Jurnal Pengabdian Masyarakat Waradin Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference
Fatmasari Sukesti
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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Financial Ratio, Reputation of Public Accountant Office and The Timeliness of Audited Financial Statements Hernugraheni, Citra; Sukesti, Fatmasari; Santoso, R Ery Wibowo Agung; Khasanah, Lukluul; Nugroho, Wawan Sadtyo; Setyono, Didi; Fakhruddin, Iwan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.28-38

Abstract

Financial reports provide information needed when making decisions that act as intermediaries for financial transmission and measurement. If the company is late in sending the requested report, it will get a warning. The purpose of this study was to examine the effect of firm size, profitability, solvency, and KAP reputation on audit delay. The population and sample used in this research are 26 food and beverage manufacturing companies in 2019–2021. Using a sampling technique that is purposeful sampling with secondary data types The tool used to test this research uses SPSS 26. The results of the study state that company size has a negative effect on audit delay. Solvency has a positive influence on audit delays. Profitability and reputation of the public accounting firm have no effect on audit delay.
EDUKASI MASYARAKAT DALAM MENGENALI IMPULSIVE BUYING DI ERA DIGITAL EKONOMI Almasyhari, Abdul Kharis; Sukesti, Fatmasari; Priatnasari, Yeni; Gita Ismi Fauziah
Jurnal Abdikaryasakti Vol. 4 No. 2 (2024): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20170

Abstract

Perilaku impulsive buying atau pembelian impulsif adalah tindakan membeli barang atau jasa tanpa perencanaan sebelumnya. Pembelian impulsif sering kali tidak didasarkan pada kebutuhan yang sebenarnya, melainkan pada keinginan yang tiba-tiba muncul dan berbagai faktor eksternal seperti iklan dan promosi online. Akses informasi dan transaksi online semakin mudah di era digital saat ini, hal tersebut dapat mengakibatkan timbulnya perilaku impulsive buying yang akan mempengaruhi kondisi keuangan seseorang dan berdampak negatif pada keuangan keluarga. Kegiatan ini dilakukan untuk memberikan edukasi kepada masyarakat tentang pentingnya mengenali perilaku baru di era digital ekonomi, yaitu impulsive buying, serta bagaimana cara pencegahannya. Kegiatan pengabdian masyarakat ini dilakukan dengan menggunakan metode ceramah dan diskusi melalui media Zoom Meeting bersama peserta dari berbagai daerah di seluruh Indonesia, sehingga dapat memberikan manfaat yang luas. Selain itu, kegiatan ini juga menghadirkan pembicara ahli di bidang ekonomi digital dan psikologi konsumen yang memberikan wawasan mendalam mengenai perilaku pembelian impulsif. Kementerian Komunikasi dan Informatika memberikan dukungan penuh dalam meningkatkan literasi digital masyarakat yang ditunjukkan dengan memberikan pendanaan untuk pelaksaaan kegiatan pengabdian kepada masyarakat ini. Hasil dari kegiatan ini yaitu supaya masyarakat mendapatkan edukasi serta dapat mengenali perilaku impulsive buying. Setelah mengikuti kegiatan ini, diharapkan masyarakat dapat melakukan antisipasi serta pencegahan supaya tidak terbawa arus negatif dari adanya pasar elektronik. Dengan demikian, perilaku pembelian impulsif dapat dihindari dan masyarakat dapat lebih bijak dalam mengelola keuangan keluarga. Melalui edukasi ini, diharapkan akan tercipta kesadaran yang lebih tinggi mengenai pentingnya perencanaan keuangan yang baik dan pengelolaan keuangan yang lebih sehat.
DETERMINANTS OF AUDIT QUALITY IN THE PUBLIK ACCOUNTING FIRM IN SEMARANG mardaniaswari, attala; sukesti, fatmasari; fakhruddin, iwan; Roqijah, ifa
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.258

Abstract

This study aims to find out and analyze the determinant factors that influence audit quaity, especially audit complexity, time budget pressure, and experience of auditors in empirical studies of publik Accounting Firms in Semarang. The accidental sampling technique obtained as many as 60 respondents with specific differences. The method in this study is quantitative, using the SmartPLS 4.0 test. The population of this research is all KAP auditors in Semarang. This study's results show that auditing complexity, time budget pressure, and auditor experience provide empirical evidence of a significant positive effect on audit quality. Suggestions for future researchers can add variations in variables, samples, and factors that support the influence of good audit quality.
Manajemen Keuangan dan Kesehatan Mental untuk Pekerja dan Mahasiswa Migran di Taiwan Fatmasari Sukesti; Edy Purwanto; Muhamad Diaz Faturachman; M. Fatkhul Mubin; Desi Ariyana Rahayu
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 2 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i1.484

Abstract

The community service aims to provide literacy on financial management and mental health for workers and students abroad. The education focuses on how migrants and students can manage their finances healthily while abroad and maintain their mental health during their time working or studying in Taiwan. The expected outcome is that participants gain additional knowledge on how to manage their finances and health while in a foreign country. With this knowledge, it is hoped that they can prevent mental health and financial issues, thus enabling them to work and study effectively and increase productivity.
EDUKASI LITERASI KEUANGAN DAN PENGELOLAAN DANA USAHA BAGI PENGELOLA WISATA EDUKASI PERTANIAN DAN PETERNAKAN DI BOYOLALI Almasyhari , Abdul Kharis; Sukesti, Fatmasari; Khatik , Nur; Sari, Yeni Priatna
BESIRU : Jurnal Pengabdian Masyarakat Vol. 2 No. 7 (2025): BESIRU : Jurnal Pengabdian Masyarakat, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v2i7.1398

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengelola wisata edukasi pertanian dan peternakan di Boyolali dalam hal literasi keuangan dan pengelolaan dana usaha. Mitra kegiatan merupakan kelompok tani dan peternak yang mulai mengembangkan destinasi wisata edukatif berbasis pertanian dan peternakan, namun masih menghadapi tantangan dalam pencatatan keuangan, pengelolaan arus kas, serta perencanaan keuangan jangka pendek dan menengah. Metode pelaksanaan mencakup pelatihan partisipatif, pendampingan langsung, serta penyusunan alat bantu sederhana berupa buku kas harian dan template laporan keuangan berbasis Excel. Selain itu, kegiatan ini juga mengenalkan konsep dasar literasi keuangan seperti perbedaan kebutuhan dan keinginan, pentingnya pencatatan, dan strategi pengelolaan dana usaha secara bertanggung jawab. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra terhadap pentingnya transparansi dan akuntabilitas keuangan usaha, serta kemampuan awal dalam menyusun laporan keuangan sederhana. Kegiatan ini diharapkan dapat memperkuat fondasi manajerial usaha wisata edukasi pertanian dan peternakan, sehingga berdampak pada keberlanjutan usaha dan kesejahteraan pelaku usaha lokal. Ke depan, perlu penguatan lanjutan berupa digitalisasi keuangan dan pelatihan kewirausahaan berbasis komunitas.
The Influence of Financial Literacy, Financial Inclusion, Fintech Payment Gateway, and Digital Marketing on Financial Performance of MSMEs in Central Java Triska Juliyani; Andwiani Sinarasri; Alwiyah; Fatmasari Sukesti; Mohammad Ridwan
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/gx1xfe45

Abstract

This research endeavors to ascertain the impact of financial literacy, financial inclusion, fintech payment gateways, and digital marketing on the financial performance of MSMEs in Central Java. Employing a quantitative research design, this study utilizes primary data. The population under investigation comprises 193,932 MSME actors within the Central Java region. A purposive sampling method was applied, resulting in a total of 100 respondents. Data collection instruments were designed using a likert scale, and the analytical procedures were performed utilizing WarpPLS version 7.0. The results disclose that financial literacy imparts a positive and statistically significant effect on financial performance. Conversely, financial inclusion fails to exhibit a significant association with financial performance. Moreover, the adoption of fintech payment gateways manifests a positive and significant influence, while digital marketing reveals a negative yet statistically insignificant effect on financial performance. Collectively, the concurrent impact of financial literacy, payment gateways, and digital marketing has been empirically validated to exert a favorable influence on financial performance, as indicated by an R-squared value of 69.7%
PENGARUH PROFITABILITAS, LIKUIDITAS, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK: (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR: INDUSTRI BARANG KONSUMSI TAHUN 2019-2023) Rahmawati, Alfina; Sukesti, Fatmasari; Alwiyah
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v6i1.1626

Abstract

Tujuan dari penelitian ini adalah untuk meneliti bagaimana keuntungan perusahaan (profitabilitas), kemampuan perusahaan membayar kewajiban jangka pendek (likuiditas), besarnya aset tetap yang dimiliki perusahaan (intensitas modal), dan ukuran perusahaan (skala perusahaan) mempengaruhi strategi perusahaan dalam menghindari pajak dalam lingkup perusahaan manufaktur pada subsektor industri barang konsumsi yang tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2019- 2023. Sampel penelitian mencakup 26 entitas bisnis yang dipilih menggunakan pendekatan purposive sampling, menghasilkan 130 titik observasi. Variabel bebas dalam studi ini mencakup profitabilitas, likuiditas, intensitas modal, serta skala perusahaan, sementara variabel terikatnya adalah praktik penghindaran pajak. Dalam mengolah data, digunakan teknik analisis regresi linier ganda, yang diimplementasikan melalui perangkat lunak SPSS 26. Temuan penelitian menunjukkan bahwa tingkat likuiditas perusahaan memiliki kaitan positif yang signifikan dengan praktik penghindaran pajak. Di sisi lain, variabel profitabilitas, intensitas modal, dan ukuran perusahaan tidak mengindikasikan adanya hubungan dengan penghindaran pajak. Temuan ini memberikan sumbangan konseptual dalam wacana perpajakan serta menawarkan implikasi praktis bagi otoritas terkait dalam merancang kebijakan perpajakan yang lebih optimal dan berkeadilan, dengan mempertimbangkan faktor-faktor yang memengaruhi kecenderungan entitas bisnis dalam menghindari pajak.
Determinant Factors Cross Generation Behavior on Halal Food Product: Empirical Evidence from Indonesia Sukesti, Fatmasari; Nurcahyono, Nurcahyono; Budiman, Mamdukh; Ifada, Luluk Muhimatul
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 1 (2024): March 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.1.1-14

Abstract

The purpose of this study is to add new knowledge about the determinants of factors influence the choice of halal food products in Indonesia in X, Y and Z generations. The exiting literature focusses on halal product with all consumers regardless of age. The determining variable uses subjective norms, level of religiosity, halal certificate and health awareness. This study uses the theory of planned behavior to explaining phenomena and relationships between variables. This research is also part of the development of previous research. The research used a sample of 400 respondents from each generation. The research was tested using multiple linear regression analysis and different tests and used the SPSS 25 statistical test tool. The result showed subjective norm variables had an ineffectually on commodity selection behaviour halal on gen X and gen Y. In contrast, in generation Z, subjective norms positively impacted the way of behaving variables chosen by halal products. The religiosity level variable positively impacts the demeanour of choosing halal products in the three generations. The different test results showed that the three generations of X, Y and Z have no differences in determining attitudes towards the selection of halal products, which are influenced by the four independent variables, with the average mean almost the same in each generation on each independent variable. The variable health consciousness positively impacts three generations on the behaviour of choosing halal products. In comparison, the variable halal certificate affects generations X and Y but does not impact generation Z. This research confirms the theory of planned behaviour in the intention to buy halal products. Furthermore, the intention to buy halal products from various generations is strongly influenced by subjective norms, a person's religious level and halal certification. Therefore, business actors whom regulators support need to pay attention to these various aspects.
The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono, Nurcahyono; Hanum, Ayu Noviani; Sukesti, Fatmasari
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.18934

Abstract

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.
Penyuluhan dan Pelatihan Pada Kelompok Tani Durian Sebagai Upaya Meningkatkan Value-Added Produk Berbahan Durian Sukesti, Fatmasari; Haerudin; Hardiwinoto; Alwiyah; Wibowo, Ery; Noviani Hanum, Ayu; Kristiana, Ida
JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Vol 2 No 1 (2023): Januari
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jipmi.v2i1.67

Abstract

Latar belakang: Petani durian di Kecamatan Gunungpati belum banyak melakukan pengolahan produk dari buah durian yang dihasilkan. Sebagian besar petani hanya menjual buah durian sebagai buah segar saja. Hal ini disebabkan kurangnya pengetahuan para petani tentang cara pengolahan buah durian menjadi produk lain yang memiliki nilai jual lebih baik.  Tujuan: Untuk meningkatkan pengetahuan petani durian dalam mengolah buah segar hasil panen sehingga meningkatkan nilai jual sebagai produk olahan industri rumah tangga. Metode: Kegiatan pengabdian dilakukan dalam bentuk penyuluhan yang dilaksanakan secara luring dan daring dengan materi value added produk pertanian, kewirausahaan, kelayakan usaha budidaya durian, analisis usaha dan pengolahan durian, digital marketing, pembukuan sederhana UMKM, dan pengembangan usaha melalui kredit bank serta praktik pembuatan pie buah durian. Hasil:.Kelompok tani memperoleh pengetahuan tentang manajemen pengelolaan sebuah usaha sekaligus ketrampilan mengolah durian menjadi produk olahan berupa pie durian. Kesimpulan: Kelompok tani buah masih banyak belum mengetahui cara pengolahan pasca panen, sehingga perlu adanya program edukasi untuk peningkatan pengetahuan dan diversifikasi produk olahan buah. Kata Kunci: durian, pelatihan, penyuluhan, petani durian, value-added __________________________________________________________________________________________ Background: Durian farmers in Gunungpati District have not done much product processing from the durian fruit they produce. Most farmers only sell durian fruit as fresh fruit. This is due to the lack of knowledge of the farmers about how to process durian fruit into other products that have a better selling value. Objective: To increase the knowledge of durian farmers in processing fresh fruit from the harvest so as to increase the sale value as a processed product for the home industry. Method: Community service activities are carried out in the form of counseling which is carried out offline and online with material on value-added agricultural products, entrepreneurship, business feasibility of durian cultivation, business analysis and processing of durian, digital marketing, simple MSME bookkeeping, and business development through bank credit and manufacturing practices durian pie. Result: The farmer group gained knowledge about the management of a business as well as the skills to process durian into a processed product in the form of durian pie. Conclusion: Many fruit farmer groups still don't know how to post-harvest processing, so an educational program is needed to increase knowledge and diversify processed fruit products.   Keywords: durian fruit,  training, counseling, durian farmers, value-added
Co-Authors - Alwiyah - Hardiwinoto - Nurcahyono - Nurhayati Abdul Kharis Almasyhari Akmal Rafif Yunandra Akrom, Akrom Alfasadun Alfasadun Almasyhari , Abdul Kharis Almasyhari, Abdul Kharis Alwiyah Alwiyah Alwiyah Alwiyah Alwiyah Alwiyah Amelia Kristianingrum Ana Hidayati Andwiani Sinar Asri Andwiani Sinarasri Andwiani Sinarasri Ayu Kunariyah Ayu Noviani H Ayu Noviani Hanum Ayu Noviani Hanum Ayu Noviani Hanum Ayuningtyas Adiputri Bana Ahmad Gautama Danifana Maeka Fayani Desi Ariyana Rahayu Dyah Nirmala Arum Janie Edy Purwanto Ela Kurniyati Ellya Fuadiyah Erina Nur Azizah Siregar Erma Handarsari erma handarsari Ery Wibowo Gita Ismi Fauziah Haerudin Hardiwinoto Hernugraheni, Citra Ida Kristiana Ida Kristiana Iwan Fakhruddin Janie, Dyah N. A. Khasanah, Lukluul Khatik , Nur Khatik, Nur Kristiana, Ida Luluk Muhimatul Ifada M. Amin M. Amin M. Amin - M. Fatkhul Mubin Mamdukh Budiman mardaniaswari, attala Maulida, Ilham Mohammad Ridwan Muhamad Diaz Faturachman Musdalifah Musdalifah Nadila Aprisismon Nolita Dwi Arini Noviani Hanum, Ayu Nur Khatik Nur Khatik Nur Zakiya Anjany Pullah Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono nurcahyono Nurcahyono Nurcahyono, Nurcahyono Nurhayati Nurhayati Priatnasari, Yeni Puji Larasati Ningtias Purnomo . Purnomo Purnomo R. Ery Wibowo A.S R. Ery Wibowo Agung Santosa R. Ery Wibowo Agung Santoso Raden Ery Wibowo Rahayu Astuti Rahmawati, Alfina Roqijah, Ifa Santoso, R Ery Wibowo Agung Setia Iriyanto Setia Iriyanto Setyono, Didi Siti Novianti Uswatun Khasanah Siti Noviati Uswatun Khasanah Sri Anik Triska Juliyani Triyono ,- Triyono Triyono Triyono Triyono Triyono Triyono Wahyu Sabana Zaki Wawan Sadtyo Nugroho, Wawan Sadtyo Yeni Priatna Sari, Yeni Priatna Yogi Ari Prakoso Yuneve Nilamsari