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Ernawati Budi Astuti
Universitas Wahid Hasyim Semarang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Pendapatan, Tingkat Pendidikan, dan Investasi Terhadap Tingkat Literasi Keuangan pada Pelaku UMKM (Studi Kasus UMKM di Kecamatan Juwana Kabupaten Pati) Ulfah Kholishotul Muna Mas’adah; Ernawati Budi Astuti
AKSES: Jurnal Ekonomi dan Bisnis Vol 17, No 2 (2022): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v17i2.7462

Abstract

The study aims to determine the influence of income, education level, and investment on financial literacy in MSME actors in Juwana District, Pati Regency. The study used a descriptive quantitative method with data collection techniques using questionnaires with a total sample of 97 MSME respondents in Juwana District, Pati Regency with spss statistical tool version 26. Data analysis used validity test, reability test, classical assumption test, multiple linear regression analysis, t test, F test, determinant coefficient.. The results of the study based on partial tests (t tests) (1) income variables obtained calculated t values of 3.078 > t table 1.985 and sighnifikansi values (Sig) 0.03 < 0.05 (2) education level variables obtained calculated t values 12.914 > t table 1.985 and sighnifikansi values (Sig) 0.00 < 0.05 (3) investment variables obtained calculated t values 17.555 > t table 1.985 and sighnifikansi values (Sig) 0.000 < 0.05, so that the results obtained have an influence between the variables of income, level of education and investment on financial literacy. Simultaneous results (F-tests) of the variables of education, level of education, and investment showed an effect on financial literacy. The results of the determinant coefficient test showed the influence of income, education level, and investment on financial literacy by 92.6% and the remaining 7.4% was influenced by other variables that were not present in this study.
STRATEGY FOR INCREASING WELFARE BASED ON COMMUNITY EMPOWERMENT THROUGH MSME (Village Case Studies Wadas, Subdistrict Kandangan, Regency Temanggung) Sofwan Baharrudin; Ratih Pratiwi; Ernawati Budi Astuti
International Journal of Management, Business, and Social Sciences Vol 1, No 2 (2022): November
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/ijmbs.v1i2.7427

Abstract

Abstract Society is a subject and an object that plays an essential role in welfare—community empowerment through MSME as a strategy to improve the community's interest in Wadas Village. The purpose of this study was to analyze and determine the improvement of the system and improvement of welfare based on community empowerment through MSME in Wadas Village, Kandangan District, Temanggung Regency. This type of research is descriptive qualitative with interview data collection methods centered on key informants (MSME administrators & the general public) and key non-informants (Village Heads) as primary data and the SOP manual for MSME empowerment as secondary data. The data analysis technique used SWOT analysis, and the results were entered into the IFAS, EFAS, and SFAS matrices. The results of this study are community empowerment through MSME can improve the welfare of the community in Wadas Village. The improvement strategy that can be taken is to support an aggressive policy or growth-oriented procedure by taking advantage of existing opportunities and internal strengths in community empowerment through MSME in Wadas Village, Kandangan District, Temanggung Regency. Keyword : Welfare, Strategy, Community Empowerment, MSME
THE INFLUENCE OF INVESTMENT OPPORTUNITY SET AND MECHANISME OF CORPORATE GOVERNANCE TOWARDS QUALITY OF PROFIT Sunarti, Sri; Alfie, Atieq Amjadallah; Astuti, Ernawati Budi
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4057

Abstract

This study aims to analyze the effect of investment opportunity set, and corporate Gavernance mechanism on earnings quality. This study uses a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2016 to 2019. The number of companies sampled in this study are 53 companies with 4 years of observation. Based on the purposive sampling method, the total sample of this study was 173 financial and annual reports. The data collection method used is secondary data, obtained from www.idx.co.id and the data analysis used is multiple linear regression analysis which is processed using SPSS 20. Multiple linear analysis includes classical assumption test, hypothesis testing and coefficient of determination. Based on the analysis results show that the investment opportunity set has a significant positive effect on earnings quality, the audit committee has a significantly positive effect on earnings quality, independent commissioners have a significantly negative effect on earnings quality, institutional ownership has no significant positive effect on earnings quality, managerial ownership has no significant negative effect on earnings quality. earnings quality and investment opportunity set and corporate governance mechanism have a significant effect on earnings quality.
Akuntansi Pesantren Berdasarkan PAP untuk Peningkatan Pengelolaan Keuangan di Pesantren As-Shodiqiyah Astuti, Ernawati Budi; Triyani, Agus; Khanifah, Khanifah; Amanina, Filzah Nadiah; Jamilatulrohmah, Jamilatulrohmah; Kusuma, Riko Anggi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3028

Abstract

Workshop akuntansi pesantren di Pondok Pesantren Asshodiqiyah Semarang dilaksanakan sebagai respon atas rendahnya kualitas pelaporan keuangan di sebagian besar pesantren yang masih menggunakan pencatatan manual. Permasalahan ini berpengaruh terhadap akuntabilitas dan transparansi keuangan lembaga, serta mempersulit akses terhadap dana dari donatur maupun lembaga keuangan. Kegiatan ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan dengan mengenalkan Pedoman Akuntansi Pesantren (PAP) yang dirancang khusus untuk entitas nirlaba berbasis syahriah. Metode yang digunakan meliputi penyusunan materi, transfer ilmu, diskusi interaktif, dan praktik penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap siklus akuntansi pesantren, termasuk penyusunan laporan posisi keuangan, laporan arus kas, dan penetapan syahriyah (SPP) melalui analisis struktur biaya. Pelatihan ini memberikan dampak nyata dalam meningkatkan kualitas dan struktur pelaporan keuangan pesantren secara transparan dan akuntabel sesuai standar syahriah.
PENGUATAN USAHA PRODUKSI POTHIL DI DESA MUNENG WARANGAN KECAMATAN PAKIS KABUPATEN MAGELANG Mauluddin, M. Subchan; Darmanto, Darmanto; Kurniasari, Laeli; Faizin, Safaah Nur; Astuti, Wulan Budi; Astuti, Ernawati Budi; Hartati, Indah; Nugroho, Agung
Palawa: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023)
Publisher : Fakultas Teknik Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/palawa.v2i1.8743

Abstract

Pothil adalah sejenis makanan ringan berbahan dasar singkong yang menjadi salah satu makanan khas di Kabupaten Magelang.  Salah satu UKM yang bergerak dibidang usaha produksi pothil adalah UKM Pothil Munarsih yang berada di Muneng Warangan Pakis Kab Magelang.  Adapun permasalahan yang dihadapi mitra diantaranya adalah (i) penggunaan alat penggiling yang masih tradisional dengan bahan penutup dari kayu serta rak pemeraman dari kayu, (ii) pengemasan tanpa label kemasan, (iii) mitra belum memiliki ijin usaha dan ijin PIRT, serta (iv) mitra belum memiliki wawasan mengenai manajemen usaha, perijinan, dan pemasaran berbasis e-marketing.  Berdasarkan permasalahan tersebut maka solusi yang ditawarkan dalam kegiatan pengabdian kepada masrarakat ini adalah: (i) perancangan dan pabrikasi alat penggiling singkong serta rak pemeraman, (ii) pelatihan dan pendampingan proses pengemasan beserta desain label dan kemasan, (iii) pendampingan pengurusan ijin usaha dan ijin PIRT, (iv) pelatihan manajemen usaha, perijinan, dan pemasaran berbasis e-marketing. Penerapan alat penggiling, rak pemeraman serta perbaikan lokasi produksi telah berhasil meningkatkan kekuatan usaha produksi pothil. Pelatihan mengenai kemasan produk pangan telah berhasil memberikan wawasan mengenai informasi yang harus termuat dalam label kemasan pangan serta telah menghasilkan desain kemasan produk pothil. Kegiatan pendampingan oleh tim pengusul telah berhasil mendapatkan ijin usaha produks pothil.  Kegiatan pelatihan manajemen usaha telah berhasil memberikan wawasan mengenai manajemen keuangan usaha kecil serta manajemen pemodalan. Kegiatan pelatihan pemasaran telah berhasil memberikan wawasan kepada mitra mengenai jenis jenis media pemasaran online yang dapat dimanfaatkan untuk memasarkan produk pothil
Co-Authors Agus Triyani Amanina, Filzah Nadiah Atieq Amjadallah Alfie Cania Ferennita Chifniyatul Ulya Darmanto Darmanto Darmanto Darmanto Fadia Khairani Faizin, Safaah Nur Haninditya Nurullasari Indah Hartati Jamilatulrohmah, Jamilatulrohmah Khanifah Khanifah Kusuma, Riko Anggi Laeli Kurniasari Mauluddin, M. Subchan Muhammad Choirul Anam Nanang Yusroni Nor Hadi Nugroho, Agung Ratih Pratiwi Sindi Desi Minanti Sofwan Baharrudin Sri Retnoningsih Sri Sunarti Tabah Priangkoso Ulfah Kholishotul Muna Mas’adah Wulan Budi Astuti