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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Dinamika Jurnal Ekonomi, Bisnis dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Manajemen Informatika & Teknologi Jurnal Ekonomi Manajemen Akuntansi
Ratnaningrum Ratnaningrum
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Budaya Organisasi dan Etos Kerja Terhadap Kinerja Karyawan PT Muara Krakatau Semarang Joseph Jhonson Chris Marantika; Ratnaningrum Ratnaningrum
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 1 No 1 (2021): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v1i1.21

Abstract

This study aims to examine the influence of organizational culture and work ethic on the performance of employees of PT Muara Krakatau in Tengaran District, Semarang Regency. Respondents in this study were employees of the sewing section of PT. Muara Krakatau, Semarang Regency, totaling 90 employees. The method used to obtain information data is through a questionnaire. The analytical technique used in this research is multivariate regression analysis. The results showed that there was a positive influence of organizational culture and work ethic on the performance of employees of PT. Muara Karang. It is suggested that to improve employee performance the company must improve organizational culture and work ethic.
Peranan Pemahaman Dasar Akuntansi dalam Meningkatkan Literasi Akuntansi Siswa Jurusan Akuntansi SMKN 1 Leuwimunding Majalengka Jawa Barat Ratnaningrum Ratnaningrum; Risma Nurhapsari; Nidya Oktavia Kurniawati
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 1 No. 1 (2022): Maret: Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58169/jpmsaintek.v1i1.65

Abstract

Pembelajaran akuntansi memerlukan keterampilan, bakat, pengetahuan, yang oleh karena itu dapat bermanfaat bagi siswa yang telah mempelajari akuntansi untuk memiliki pengetahuan yang memadai tentang berbagai transaksi yang terkait dengan akuntansi. Siswa SMK Leuwimunding pada jurusan akuntansi dituntut memiliki kompetensi dalam akuntansi dasar. Pembelajaran di sekolah hanya merupakan salah satu cara siswa untuk meningkatkan literasi akuntansi mereka. Kunjungan para siswa SMK Leuwimunding ke STIE Studi Ekonomi Modern merupakan salah satu upaya untuk meningkatkan literasi akuntansi para siswa, oleh karena pada STIE Studi Ekonomi Modern pada jurusan akuntansi memberikan materi pemantapan terhadap kemampuan literasi khusus akuntansi pada siswa. Sesudah dilaksanakan program pengabdian ini siswa bisa mendapatkan pengetahuan mengenai dasar akuntansi sebagai alat dalam pengambilan keputusan.
Pengaruh Green Marketing dan Promosi Media Sosial terhadap Keputusan Pembelian Produk Eco-Friendly di Solo Raya Bunga Aurelia; Ratnaningrum Ratnaningrum; Heni Susilowati; Titin Hargyatni
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2498

Abstract

This research aims to determine the influence of green marketing and social media promotion on purchasing decisions in the city of Solo Raya. This research uses quantitative methods using primary data through distributing questionnaires online on the Instagram platform. The questionnaire was taken using a non-probability sampling technique with the number of samples used in the research being 100 respondents. This research uses data analysis using SmartPLS software. The results of this research show that the green marketing variable has a positive and significant influence on purchasing decisions and the social media promotion variable has a positive and significant influence on purchasing decisions.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Sukarno, Mutiara; Mutiara Sukarno; Ratnaningrum Ratnaningrum; Sri Wahyuning; Risma Nurhapsari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 18 No 1 (2025): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v18i1.2761

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang terdiri dari capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan dengan profitabilitas (return of asset) sebagai variabel moderasi. Penelitian ini menggunakan metode kualitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Data ini diakses melalui website www.idx.com dan website resmi perusahaan. Penelitian ini menggunakan teknik purposive sampling sehingga memperoleh 52 data pengamatan. Data dianalisis menggunakan teknik analisis regresi linear berganda dengan alat SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa capital adequancy ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, liquid assets of total asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, net interest margin berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan, profitabilitas (return of asset) tidak dapat memoderasi pengaruh capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan.
Pengaruh Total Aset dan Ekuitas Terhadap Laba Bersih Dengan Liabilitas Sebagai Variabel Moderator pada Perusahaan Consumer Goods Muhammad Daffa Mahendra; Ratnaningrum Ratnaningrum; Eni Endaryati; Sukemi Kamto Sudibyo
Jurnal Manajemen Informatika & Teknologi Vol. 5 No. 2 (2025): Oktober : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/02mx1r59

Abstract

This study aims to analyze the impact of total assets and equity on net income, and to test the moderating role of liabilities, in 6 public consumer goods companies listed on the Indonesia Stock Exchange during the 2020-2024 period, namely PT Campina Ice Cream Industry Tbk, PT Garudafood Putra Putri Jaya Tbk, PT Mayora Indah Tbk, PT Sariguna Primatirta Tbk, PT Ultra Jaya Milk Industry Tbk, and PT Unilever Indonesia TBK. Utilizing secondary financial statement data and moderated regression analysis with a bootstrap approach, the research found that total assets have a significant negative effect on net income, indicating a burden if not productively managed. Conversely, both equity and liabilities significantly positively affect net income, highlighting the importance of strong owner capital and strategic debt utilization. A crucial finding is that liabilities significantly positively moderate the asset-net income relationship but negatively moderate the equity-net income relationship. Overall, this study provides deeper insights into the complex dynamics of financial structure on profitability, emphasizing that strategic liability management is essential for sustainable profitability in the consumer goods sector
Analisis Pengaruh Kekuatan Otoritas Pajak terhadap Kepatuhan Wajib Pajak dengan Moral Pajak sebagai Variabel Mediasi pada UMKM di Jakarta Pusat Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.409

Abstract

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.
Pengaruh Accounting Knowledge, Entrepreneurial traits, dan Subjective Norms terhadap Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Investasi UMKM di Kota Semarang Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.9060

Abstract

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.
Co-Authors Bunga Aurelia Eni Endaryati Heni Susilowati Joseph Jhonson Chris Marantika Muhammad Daffa Mahendra Mutiara Sukarno Nidya Oktavia Kurniawati Qori Adha Fatimatus Zahro Risma Nurhapsari Sabina Berlina Gulo Sih Handayani Sri Wahyuning Sukarno, Mutiara Sukemi Kamto Sudibyo Titin Hargyatni