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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Dayasaing Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Journal of Islamic Accounting and Finance Research SOLUSI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Batara Wisnu : Indonesian Journal of Community Services Jurnal Peradaban Masyarakat (JPM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik
Ani Setyowati
Universitas Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Insentif: Upaya Pembentuk Budaya Organisasi Shinta Eka Kartika; Ani Setyowati; Nisa Novia Avien Christy; Guruh Mulia Widayat
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14802

Abstract

This study aims to explore more broadly the concept of incentives as work motivation, with its interconnectedness with the social aspects underlying their formation. Understanding incentives as rewards as a means of increasing work enthusiasm, incentives also shape work culture in organizations. Just as organizational culture for service companies is the foundation for regulating consistent service behavior, the research was conducted in an electricity service organization focused on the city of Semarang. This study used a qualitative approach. Data collection was conducted through interviews, field observations, and documenting several important notes to strengthen the findings in the field. The results of this research indicate that incentives are not merely triggers for organizational members to work more actively to improve performance. They can also be a broader aspect of enhancing social networks, such as increasing cooperation among organizational members and improving communication between leaders and their members, or between members of the organization. Incentives as a cooperation enhancer are believed to enhance relationships within the organization. Meanwhile, communication through incentives is believed to convey emotions and specific intentions between organizational members.
PERAN KADERISASI ANGGOTA KELUARGA DALAM KEBERLANJUTAN UMKM DI WILAYAH SEMARANG TENGAH Guruh Mulia Widayat; DC Kuswardani; Lusa Mara; Ani Setyowati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.61039

Abstract

Keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi salah satu faktor penting dalam menjaga stabilitas perekonomian daerah. Namun, banyak UMKM menghadapi tantangan dalam mempertahankan keberlangsungan usaha akibat belum optimalnya proses regenerasi atau kaderisasi anggota keluarga sebagai penerus usaha. Kaderisasi anggota sebagai proses pelibatan anggota keluarga dalam operasional keluarga mendorong kemampuan adaptasi keberlanjutan usaha. Pengabdian kepada masyarakat yang dilakukan oleh tim dari Universitas Semarang selain bertujuan mempersiapkan anggota keluarga agar mampu melanjutkan usaha secara efektif juga mampu membentuk komitmen dan sikap calon penerus usaha dalam keluarga. Lokasi pengabdian kepada masyarakat difokuskan di pelaku Usaha Kecil Menengah (UKM) di Kelurahan Brumbungan. Sebagaimana kelurahan Brumbungan merupakan kelurahan yang berada di wilayah Kota Semarang Tengah, dengan jumlah populasi penduduk yang cukup padat untuk area perkotan. Hasil dari kegiatan pengabdian masyarakat tim dari Universitas Semarang mitra sangat antusias dalam mengikuti karena memperkuat daya saing usaha yang dirintis maupun yang sudah ditekuni mitra.
MAKNA LABA DALAM SUDUT PANDANG PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) Ani Setyowati
Solusi Vol. 20 No. 1 (2022): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i1.4512

Abstract

Profit can be assumed as an important component to describe the positif financial condition in a business. Based on this basis, the achievement of the profit statement is something that is often pursued by business. Even to pursue a condition called profit, an organization's management often uses various ways to pursue the profit position. In the other side, profit can be assumed as an excess of the difference between all receipts and all expenditures. But, in the different opinion, profit also increasingly in meaning along with the perception by Micro, Small and Medium Enterprises (MSMEs). Based on the capability  and len s indicators obtained by the MSME actors. The purpose of this study is to explore the meaning of profit from the perspective actors of MSMEs. The research method uses a phenomenological approach. Then the results of the analysis were obtained by digging up information at the research site through interviews with three MSME actors. The research shows the results that MSME actors describe profits based on various perspectives such as the ability of MSME owners to complete obligations related to employee salary costs, electricity costs, and can run operations even though economic conditions are not stable.
Optimalisasi Pembayaran Non-Tunai dengan QRIS: Peningkatan Efisiensi dan Keamanan UMKM Pendrikan Lor, Semarang Guruh Mulia Widayat; DC. Kusumawardani Kusumawardani; Lusa Mara Lusa Mara; Ani Setyowati
TEMATIK Vol. 6 No. 1 (2026): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tematik.v6i1.13525

Abstract

Pembayaran non-tunai adalah salah satu strategi pemayaran melalui sarana eletronik berbasis internet. Pembayaran non tunai diadopsi pelaku bisnis untuk meningkatkan omset penjualan. Dengan adanya pembayaran non-tunai seperti QRIS pelaku usaha diyakini lebih efisien dan efektif karena transakasi bisnis lebih cepat dan efisien. Hal tersebut terjadi karena dengan pembayaran non tunai proses bisnis terjadi tanpa adanya ketergantungan terhadap uang tunai. Pengabdian masyarakat dilakukan oleh tim dari Universitas Semarang di wilayah Pendrikan Lor, kota Semarang. 
Leverage dan Capital Intensity: Penghindaran Pajak pada Perusahaan Energi dengan Emisi Gas Rumah Kaca sebagai Pemoderasi Ani Setyowati; Shinta Eka Kartika; Nisa Novia Avien Christy; Guruh Mulia Widayat
Jurnal Akuntansi dan Keuangan Vol 15, No 2 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i2.4731

Abstract

This research was conducted to determine whether energy sector companies play a role in Tax Avoidance efforts to improve their personal welfare. Therefore, this study included aspects of leverage, Capital Intensity, and greenhouse gas emissions as moderating factors used in Tax Avoidance efforts. This study used 12 company samples selected by purposive sampling from 74 companies listed on the Indonesia Stock Exchange (IDX). Data were analyzed using WarpPLS version 8.0. The results of this study indicate that leverage has no effect on Tax Avoidance. Meanwhile, Capital Intensity also has no direct effect on Tax Avoidance. The role of leverage on Tax Avoidance, with the moderating effect of greenhouse gas emissions, is very positive and significant. Furthermore, Capital Intensity, with the moderating effect of greenhouse gas disclosure, has no effect on Tax Avoidance in energy sector companies.
Pengaruh Financial Technology terhadap Nilai Perusahaan melalui Efisiensi Operasional sebagai Variabel Intervening pada Perbankan di Indonesia : Systematic Literatur Review Nasywa Maurelya; Nila Nafisatul Fitriyah; Ira Nur Juliana; Niti Tiyana; Rohmini Indah Lestari; Ani Setyowati
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 2 (2026): Agustus 2026 (In Press)
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.5.2.1793

Abstract

Company value reflects investors' perceptions of a company's ability to create wealth sustainably, while also reflecting market expectations regarding the company's future prospects. In the era of digital transformation, the development of financial technology (fintech) in the banking sector is viewed as a strategic resource with the potential to increase operational efficiency and company value. However, previous research has shown inconsistencies, necessitating a comprehensive literature synthesis to understand the relationship between these variables. This study used the Systematic Literature Review (SLR) method with a descriptive qualitative approach to analyze the effect of financial technology on company value through operational efficiency as an intervening variable in the Indonesian banking sector. Data were obtained from scientific articles published in the academic databases Scopus, Google Scholar, and Garuda between 2020 and 2026. The article selection process was carried out through four stages: identification, screening, eligibility, and synthesis, resulting in 20 scientific articles that met the inclusion criteria. The results of the literature synthesis indicate that financial technology has a positive and significant effect on the value of banking companies, both directly through increased investor confidence and indirectly through increased operational efficiency. This finding is consistent with the Resource-Based View (RBV) perspective which views fintech as a unique and strategic resource in creating a company's competitive advantage
Co-Authors Abdul Karim Abdul Manan Alfa Vivianita Christy, Nisa Novia Avien DC. Kusumawardani Kusumawardani Guruh Mulia Widayat Guruh Mulia Widayat Ira Nur Juliana Kartika, Shinta Eka Lestari, Rohmini Indah Lusa Mara Martinus Aditya Pardiyanto Masine Slahanti Nasywa Maurelya Niati, Asih Nila Nafisatul Fitriyah Niti Tiyana Novianto Noegroho Rusdiana Permanasari Scorina Dwiantari Tri Jatmiko Wahyu Prabowo Windasari Rachmawati