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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Krisna: Kumpulan Riset Akuntansi 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 Jurnal Abdimas Sangkabira Sustainable : Jurnal Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA JURNAL ABDIKARYASAKTI Jurnal Pengabdian Masyarakat Waradin Jurnal Pengabdian Masyarakat Kesosi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference
Fatmasari Sukesti
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Nursing Public Health Social Sciences Other

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DETERMINAN KINERJA KEUANGAN PERUSAHAAN DAN PERAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Khatik, Nur; Sukesti, Fatmasari; Alwiyah
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 6 No. 2 (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.v6i2.1780

Abstract

Tujuan: Penelitian ini akan menguji faktor-faktor determinan yang mempengaruhi kinerja keuangan perusahaan tekstil dan pakaian di Indonesia, dan menggunakan variabel tata kelola perusahaan yang baik (GCG) sebagai pemoderasi. Metode: Sampel perusahaan adalah perusahaan tekstil dan pakaian yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2023. Menggunakan analisis regresi linier berganda dan alat bantu statistik dengan versi terbaru dari perangkat lunak Smart PLS versi 4. Temuan: Pertumbuhan penjualan dan perputaran aset berpengaruh positif terhadap kinerja keuangan perusahaan. Struktur modal dan ukuran perusahaan tidak memiliki dampak positif terhadap kinerja keuangan perusahaan. GCG memperkuat hubungan antara struktur modal dan kinerja keuangan perusahaan. GCG tidak memperkuat hubungan antara ukuran perusahaan, pertumbuhan penjualan, perputaran aktiva dan kinerja keuangan perusahaan. Kebaruan: Kebaruan dari penelitian ini, yaitu penggunaan populasi Indonesia. Variabel moderator yang digunakan yaitu variabel Good Corporate Governance (GCG), dan jarang digunakan dalam penelitian sebelumnya.
Pengaruh Pengawasan Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Sella Auni Aprilia; Fatmasari Sukesti; Mohammad Ridwan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.321-335

Abstract

This research is entitled The Effect of Company Supervision on Company Financial Performance. Case Study of Banking Companies Listed on the Indonesian Stock Exchange 2020-2023. The aim of this research is to analyze the simultaneous and partial influence of company supervisors on the financial performance of banking companies listed on the Indonesian stock exchange in 2020-2023. The data collection method used in this research is the documentation method with multiple linear regression analysis. Based on the research results, it shows that the variables board of commissioners, board of directors, audit committee and institutional ownership simultaneously influence the financial performance of banks listed on the Indonesian stock exchange in 2020-2023. The partial effect shows that the institutional ownership and managerial ownership variables have a positive effect on financial performance, while the board of commissioners, audit committee and board of directors have no effect on the financial performance of banking companies listed on the Indonesian stock exchange in 2020-2023.
PEMBERDAYAAN KELOMPOK WANITA TANI (KWT) SRIKANDI DALAM MENINGKATKAN EKONOMI KELUARGA Fatmasari Sukesti; Andwiani Sinarasri; Ery Wibowo Agung Santosa; Alwiyah Alwiyah; Nun Maulida Suci Ayomi; Sriyono Sriyono
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3145

Abstract

Kelompok Wanita Tani (KWT) adalah wadah yang bertujuan untuk memberdayakan perempuan pada sektor pertanian. KWT Srikandi yang berada di kelurahan Karang Malang Mijen Semarang diberikan amanah untuk mengelola lahan pertanian milik Pemerintah Kota Semarang sebagai percontohan kegiatan pertanian yang bermanfaat untuk dikembangkan sebagai usaha yang dapat menambah pendapatan dan menopang ekonomi keluarga. KWT Srikandi membutuhkan peningkatan pengetahuan, ketrampilan dalam mengelola lahan pertanian yang akan dikembangkan sebagai usaha yang menghasilkan dibidang pertanian. Program studi akuntansi dan agribisnis Fakultas Ekonomi Hukum dan Bisnis (FEHB) Universitas Muhammadiyah Semarang (Unimus) melaksanakan kegiatan pengabdian masyarakat membantu mitra KWT Srikandi dalam mengembangkan budidaya tanaman sayur dan buah, manajemen keuangan usaha serta strategi pemasaran. Kegiatan dilakukan dengan melalui pelatihan, pendampingan, praktik di lahan, serta monitoring dan evaluasi. Tujuan utama pengabdian masyarakat membantu KWT adalah memberdayakan wanita melalui peningkatan keterampilan, pemanfaatan lahan pekarangan/ kebun, dan inovasi pengolahan hasil panen guna meningkatkan kesejahteraan ekonomi. Hasil kegiatan diharapkan membantu peningkatan ketrampilan anggota wanita tani dalam mengelola lahan pertanian dan mampu mengelola keuangan usaha.
Peran Literasi Keuangan Dalam Memoderasi Pengaruh Effort Expectancy, Pengaruh Sosial, dan Performance Expectancy Terhadap Penggunaan Sistem Pembayaran Non-Tunai (Studi Kasus Mahasiswa Akuntansi Kota Semarang) Erni Dewi Fitriani; Hardiwinoto Hardiwinoto; Fatmasari Sukesti
Jurnal Akuntansi Manajerial Vol 11, No 1 (2026): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v11i1.9417

Abstract

This study aims to analyze the influence of Effort Expectancy, Social Influence, and Performance Expectancy on the use of non-cash payment systems, as well as the role of Financial Literacy as a moderating variable. The background of this study is the rapid development of financial technology (fintech) in Indonesia, which has driven a significant increase in electronic money transactions. Using a quantitative approach and the Moderated Regression Analysis (MRA) method, data were collected through questionnaires from 396 undergraduate Accounting students in Semarang City. Data analysis used the SPSS Statistics 26 program. The results showed that Effort Expectancy, Social Influence, and Performance Expectancy had a positive and significant influence on the use of non-cash payment systems. However, Financial Literacy was found to be unable to moderate the relationship between the three variables and system usage. This indicates that ease of use, social encouragement, and practical benefits are more dominant in driving technology adoption than the level of user financial literacy. These results provide insights for service providers to focus on the aspects of ease and practical benefits in their product development strategies.
Pendampingan Sertifikasi Halal Tenant Kantin Unimus Fatmasari Sukesti; Yunan Kholifatuddin Sya’di; Dwi Tjahjo Purnomo
Jurnal Pengabdian Masyarakat Kesosi Vol. 9 No. 1 (2026): Januari: Jurnal Abdimas KESOSI
Publisher : Sekolah Tinggi Ilmu Kesehatan Kesetiakawanan Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57213/abdimas.v9i1.451

Abstract

This community service activity aims to provide halal certification assistance to the cafeteria tenants at the Universitas Muhammadiyah Semarang, in order to improve the halal assurance of food and beverage products sold within the campus environment. The background of this activity lies in the low awareness and understanding among cafeteria tenants regarding the obligation of halal certification in accordance with the Halal Product Assurance Law, which impacts consumer trust, especially among Muslim students and academic staff. The methods used include socialization on the importance of halal certification, training on the preparation of Halal Assurance System (SJH) documents, and assistance in the certification application process through the SIHALAL app with the self-declare scheme. The results of the activity show an increase in the tenants' knowledge of halal certification, successful certification applications for participants, and improved business competitiveness through the halal label. This activity is expected to support the creation of a halal campus ecosystem and the empowerment of small-scale MSMEs on campus, which in turn will enhance the quality and sustainability of the food and beverage businesses on campus, provide a sense of security and comfort for consumers, and strengthen trust in the products sold within the campus environment.
Co-Authors - Alwiyah - Hardiwinoto - Nurcahyono - Nurhayati Abdul Kharis Almasyhari Akmal Rafif Yunandra Alfasadun Alfasadun Almasyhari , Abdul Kharis Almasyhari, Abdul Kharis Alwiyah Alwiyah Alwiyah Alwiyah Alwiyah Alwiyah Amelia Kristianingrum Ana Hidayati Andwiani Sinar Asri 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 Dwi Tjahjo Purnomo Dyah Nirmala Arum Janie Edy Purwanto Ela Kurniyati Ellya Fuadiyah Erina Nur Azizah Siregar Erma Handarsari erma handarsari Erni Dewi Fitriani Ery Wibowo Ery Wibowo Agung Santosa Gita Ismi Fauziah Haerudin Hardiwinoto Hardiwinoto 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 Nun Maulida Suci Ayomi Nur Khatik Nur Khatik Nur Zakiya Anjany Pullah Nurcahyono nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Nurhayati, Farida Keni 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 Sella Auni Aprilia Setia Iriyanto Setia Iriyanto Setyono, Didi Siti Novianti Uswatun Khasanah Siti Noviati Uswatun Khasanah Sri Anik Sriyono Sriyono 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 Yunan Kholifatuddin Sya’di Yuneve Nilamsari