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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma JPM17: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal SOLMA JEMPER (Jurnal Ekonomi Manajemen Perbankan) Akuntansi'45 Jurnal Akuntansi Manado (JAIM) Research Horizon Enrichment: Journal of Multidisciplinary Research and Development Asian Journal of Law and Islamic Finance
Mitha Endah Aprilia
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Kapasitas Bisnis UMKM Alas Kaki Melalui Digital Marketing dan Tatakelola Keuangan Mulyono, Sugeng; Hendrasto, Ferdian; Aprilia, Mitha Endah; Putra, Oddi Soekarno; Fitri, Baiq Rosi Nur; Angga, Kalpin Octavianus
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.18241

Abstract

Background: Usaha Mikro Kecil Menengah (UMKM)  merupakan bagian penting sistem perekonomian nasional yang mampu mempercepat pertumbuhan ekonomi melalui penyediaan lapangan kerja, peningkatan pendapatan masyarakat dan memperkokoh struktur perekonomian. Untuk menjamin optimisme perkembangan UMKM maka diperlukan penguatan kompetensi sumber daya manusia maupun perbaikan manajemen usaha. Tujuan pengabdian masyarakat ini adalah mengoptimalkan kapasitas UMKM alas kaki  dibidang digital marketing dan tatakelola keuangan melalui trasformasi pengetahuan dan keterampilan dalam manajemen usaha, sistem pemasaran dan perbaikan tatakelola keuangan. Metode: Kegiatan pengabdian masyarakat ini menggunakan perpaduan pelatihan klasikal, pendampingan, bantuan peralatan produksi dan monitoring evaluasi. Hasil: Hasil kegiatan menunjukkan bahwa terdapat peningkatan pengetahuan dan ketrampilan dalam bidang tatakelola keuangan dan pemasaran off line maupun on line, terdapat peningkatan jangkauan wilayah pemasaran, efisiensi biaya, waktu, tenaga serta peningtakan kuantitas dan kualitas produk. Kesimpulan: Pelaksanaan kegiatan pelatihan dan pendampingan pada UMKM alas kaki telah memberikan dampak positif terhadap pengembangan usaha mereka, khususnya dalam dua aspek utama, yaitu digital marketing dan tata kelola keuangan sehingga berdampak positif pada peningkatan kinerja bisnis.
The Moderating Role of Profitability in the Effect of Independent Commissioners and Capital Structure on Firm Value Ariska, Widi Dwi; Aprilia, Mitha Endah; Poernamawatie, Fahmi; Hastuti, Sri; Rahayu, Laras Puji
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.822

Abstract

The value of a company is a crucial indicator for investors as it reflects management’s effectiveness and future growth prospects. In Indonesia’s manufacturing sector, fluctuations in company value often arise from both governance and financial decisions, making it important to explore internal determinants. This study aims to empirically test whether profitability can moderate the influence of independent commissioners and capital structure on company value. This study uses secondary data from financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. There were 84 populations in this study, then based on the criteria, 33 samples were obtained with a research period of 3 years, resulting in 99 samples. The results of this study indicate that profitability can moderate the effect of independent commissioners on company value, but profitability is less able to moderate the effect of capital structure on company value. The results reveal that independent commissioners and capital structure significantly affect company value. Profitability strengthens the effect of independent commissioners but does not moderate the impact of capital structure. These findings highlight the importance of governance effectiveness and financial strategies in enhancing firm value while emphasizing profitability as a catalyst for governance effectiveness.
Islamic Philanthropic Fund Management: The Role Of Infaq And Sadaqah In Supporting Infrastructure Development At Annuqayah M Ulul Azmi Iwan; Umarul Faruq; Mitha Endah Aprilia
Asian Journal of Law and Islamic Finance Vol. 1 No. 1 (2025): Maret
Publisher : Faculty of Sharia and Islamic Economic, Universtas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/alif.v1i1.625

Abstract

Islamic boarding schools (pesantren) in Indonesia face significant challenges in infrastructure development due to limited government funding, necessitating alternative financing methods. This study examines the management practices of infaq and sadaqah funds at Pondok Pesantren Annuqayah Daerah As-Syafiiyah and their role in supporting infrastructure development. The research employed a qualitative approach with a case study design, collecting data through in-depth interviews with 15 key informants, direct observation of development activities, and document analysis of financial and project records. The study reveals a systematic management approach incorporating four key functions—planning, organizing, implementing, and monitoring—adapted to accommodate religious values and local cultural contexts. Infaq and sadaqah funds contribute significantly to infrastructure development through educational facility funding, supporting infrastructure enhancement, maintenance programming, and financial independence promotion. This has enabled substantial physical expansion, including dormitory facilities that increased student capacity from 45 to 200 students between 2022-2024. The research concludes that effective management of Islamic philanthropic funds requires balancing religious authenticity with operational effectiveness through adaptive planning systems, transparent accountability mechanisms, and knowledge transfer procedures. These findings offer practical implications for similar institutions seeking sustainable financing alternatives and suggest that further research should explore comparative approaches across different pesantren contexts to develop generalizable principles for Islamic philanthropic fund management in educational settings.
Determinants of Tax Evasion in Food and Beverage Manufacturing Companies: A Fraud Pentagon Perspective Nurfilaili Diah Pitalokasari; Ahmad Dahlan; Yeni Tata Rini; Mitha Endah Aprilia
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1160

Abstract

Tax evasion remains a major concern because it reduces state revenue and weakens public trust in the taxation system, particularly in manufacturing companies with high fraud risk exposure. Therefore, this study aims to analyze the influence of Fraud Pentagon Theory, consisting of pressure, opportunity, rationalization, competence, and arrogance, on tax evasion indications in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative descriptive approach using secondary data obtained from audited financial statements and annual reports. The sample consists of 43 companies selected through purposive sampling, resulting in 172 observations. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with SPSS. The findings reveal that pressure, opportunity, and rationalization significantly influence tax evasion, while competence and arrogance do not show significant effects. Pressure, proxied by return on assets, is identified as the most dominant factor affecting tax evasion practices. These results imply that financial pressure and weak supervisory mechanisms can encourage companies to engage in tax-related fraud. Therefore, strengthening internal control systems and corporate governance is essential to reduce tax evasion risks.
Credit Distribution as a Mediation of Loan to Deposit Ratio, Operational Costs on Operational Income and Non Performance Loan to Return on Asset yudha hary wijayanto; Umi Muawanah; Mitha Endah Aprilia
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 11 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i11.309

Abstract

This research study aims to analyze the effect of: (1) LDR on ROA, (2) BOPO on ROA, (3) NPL on ROA, (4) Lending on ROA, (5) LDR on Lending, (6) BOPO on Lending, (7) NPL on Lending, (8) LDR on ROA through Lending, (9) BOPO to ROA through Lending, (10) NPL to ROA through Lending. Using quantitative research, a population of 129 banks in the period and purposive sampling technique. The results of this study prove that LDR has a significant positive effect on ROA so that the hypothesis is accepted; BOPO has a significant negative effect on ROA so that the hypothesis is accepted; NPL has no effect on ROA so that the hypothesis is rejected; lending has a significant positive effect on ROA so that the hypothesis is accepted; LDR has no effect on lending so that the hypothesis is rejected; BOPO has a significant positive effect on lending, so the hypothesis is accepted; NPL has a significant negative effect on lending, so the hypothesis is accepted; lending is unable to mediate the effect of LDR on ROA, so the hypothesis is accepted; lending is able to mediate the effect of BOPO on ROA, so the hypothesis is accepted; and lending is unable to mediate the effect of NPL on ROA, so the hypothesis is accepted.
Co-Authors . Rosidi Agung Agung Diky Triscahyono Ahmad Dahlan Angga, Kalpin Octavianus Anwar Made Ariska, Widi Dwi Dwi Orbaningsih Erwin Saraswati Fahmi Poernamawatie Ferdian Hendrasto Fitri, Baiq Rosi Nur M Ulul Azmi Iwan M. Yogi Riyantama Isjoni Maulana Abdul Rahman Meilina Retno Hapsari Nurfilaili Diah Pitalokasari Prila Safril Ataladin Madani Putra, Oddi Soekarno Rahayu, Laras Puji Rika Amelia Ganggi Risa Juliadilla Rizkyatul Khoiriyah Sugeng Mulyono Umarul Faruq Umi Muawanah Yeni Tata Rini Yeni Tata Rini yudha hary wijayanto