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All Journal JURNAL ECONOMIA Jurnal Siasat Bisnis JRMA (Jurnal Riset Manajemen dan Akuntansi) Kinerja JDM (Jurnal Dinamika Manajemen) Dinamika Pendidikan Among Makarti JAM : Jurnal Aplikasi Manajemen Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Manajemen Dayasaing Jurnal Ilmiah Teknik Industri Benefit: Jurnal Manajemen dan Bisnis MUDRA Jurnal Seni Budaya Asia-Pacific Management and Business Application Al Tijarah JURNAL MANAJEMEN MOTIVASI Adi Widya : Jurnal Pengabdian Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Journal of Innovation in Business and Economics International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Bubungan Tinggi: Jurnal Pengabdian Masyarakat Randwick International of Social Science Journal SEMAR GANESHA: Jurnal Pengabdian Masyarakat Interdisciplinary Social Studies Kolaborasi Jurnal Pengabdian Masyarakat Industrial Research Workshop and National Seminar Proceeding ISETH (International Summit on Science, Technology, and Humanity) Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Proceeding of International Conference Health, Science And Technology (ICOHETECH) The Eastasouth Management and Business Prosiding Simposium Nasional Multidisiplin (SinaMu) Society Jurnal Ilmu Manajemen Journal of Current Studies in SDGs Journal of Current Studies in SDGs Proceeding UMSurabaya
Asri Laksmi Riani
Department Of Management, Faculty Of Economic And Business, Sebelas Maret University, Surakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Strengthening Tax Capacity and Bookkeeping Governance in Leather Craft MSMEs Hunik Sri Runing Sawitri; Asri Laksmi Riani; Salamah Wahyuni; Anastasia Riani Suprapti; Suryandari Istiqomah; Intan Novela Qurratul Aini; Mugi Harsono
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 8, No 2 (2026): MAY 2026
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v8i2.17351

Abstract

The Leather Craft MSME Group in Mojopurna Village, Magetan, is a community service partner fostered by the Creative Economy Research Group at the Faculty of Economics and Business, Universitas Sebelas Maret (FEB UNS). To date, the group has encountered several challenges, including low tax awareness among MSMEs and limited product differentiation. The low level of tax compliance is primarily caused by the owners’ limited knowledge and capability in understanding tax regulations and practices, ranging from taxpayer identification number (NPWP) registration to tax reporting and payment procedures. In addition, product innovation development has remained limited because most production activities are based solely on customer orders, coupled with reluctance to develop new models due to risk considerations and the need for new equipment. Consequently, the competitiveness of the leather craft MSMEs in Mojopurna Village, Magetan, has not yet reached its optimal level.  This community service program aims to improve MSME tax literacy and compliance through taxation training. The training activities included the delivery of taxation materials, tax calculation practices, and mentoring sessions. Furthermore, the provision of assistance with production equipment represents a commitment to supporting product innovation among MSMEs. The program's results indicate improved tax literacy, particularly in understanding the types and calculation methods of the MSME Final Income Tax (PPh Final). In addition, production facility support, in the form of a flat heat press machine, contributed to product innovation and enhanced the business capacity of the partner MSMEs through product diversification in accordance with market demand.
The Role of Using Social Media as a Mediator in the Influence of Competitive Advantage, Support from Superiors, and Competitive Pressure on SME Performance Anastasia Riani Suprapti; Hunik Sri Runing Sawitri; Asri Laksmi Riani; Mugi Harsono; Intan Novela Quratul Aini; Suryandari Istiqomah
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.187

Abstract

Abstract. This research aims to examine and analyze the influence of competitive advantage, superior support and competitive pressure on the performance of SMEs. Apart from that, it also tests the variableof social media use which is conceptualized as a mediator. The research population is SMEs in Solo Raya. Respondents were 91 SMEs, determined by convenience and data collected through an online survey. The analysis technique used is PLS-SEM. The things that underlie this research are phenomena that occur in the business world as well as the results of previous research which shows that the use of social media in business in developing countries continues to develop. In the face of increasingly sharp competition, currently the use of social media is considered a key strategy in SMEs. The results of this research prove that competitive advantage, superior support, and competitivepressure have a significant effect on SME performance, as in the model conceptualized at the beginning.By including the social media adoption variable as a mediator, it can be shown that the influence of superior support on SME performance is mediated by social media adoption. Social media adoption isnot proven to mediate the effect of competitive advantage on SME performance, nor the effect of competitive pressure on SME performance.
The Role of Using Social Media as a Mediator in the Influence of Competitive Advantage, Support from Superiors, and Competitive Pressure on SME Performance Anastasia Riani Suprapti; Hunik Sri Runing Sawitri; Asri Laksmi Riani; Mugi Harsono; Intan Novela Quratul Aini; Suryandari Istiqomah
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.187

Abstract

Abstract. This research aims to examine and analyze the influence of competitive advantage, superior support and competitive pressure on the performance of SMEs. Apart from that, it also tests the variableof social media use which is conceptualized as a mediator. The research population is SMEs in Solo Raya. Respondents were 91 SMEs, determined by convenience and data collected through an online survey. The analysis technique used is PLS-SEM. The things that underlie this research are phenomena that occur in the business world as well as the results of previous research which shows that the use of social media in business in developing countries continues to develop. In the face of increasingly sharp competition, currently the use of social media is considered a key strategy in SMEs. The results of this research prove that competitive advantage, superior support, and competitivepressure have a significant effect on SME performance, as in the model conceptualized at the beginning.By including the social media adoption variable as a mediator, it can be shown that the influence of superior support on SME performance is mediated by social media adoption. Social media adoption isnot proven to mediate the effect of competitive advantage on SME performance, nor the effect of competitive pressure on SME performance.
Bridging Perceived and Actual Organizational Performance: The Role of Entrepreneurial Leadership Eni Cahyani; Asri Laksmi Riani; Mugi Harsono; Joko Suyono; Usman Magaji Abdullahi
Jurnal Ilmu Manajemen Vol. 15 No. 1 (2025): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i1.1240

Abstract

To isolate PTS performance to see how these factors directly affect the perception of overall organizational performance, in addition to seeing whether organizational performance with the perception of organizational performance can be strengthened by entrepreneurial leadership. This study used an online descriptive survey, with a questionnaire as a data collection instrument. 416 participants took part in this study. Respondents were selected through snowball sampling. Data were analyzed using SEM-PLS analysis. Organizational performance has a positive and significant effect on the perception of organizational performance, while the role of entrepreneurial leadership is successful as a moderator of entrepreneurial leadership but weakens the relationship between PTS performance on perception of the performance. The study shows that public sector organizations have a positive image in terms of performance aspects related to PTS productivity, entrepreneurial leadership successfully moderates organizational performance with perceptions of organizational performance.  This is also possible due to the inconsistency PTS strategy. Unique The study has developed performance variables that are generally used as exogenous variables to see stakeholder perceptions.
Work Loyalty and Employee Retention from a Human Capital Perspective in the Faculty of Arts and Design at Sebelas Maret University Dimas Yusuf Herlambang; Asri Laksmi Riani; M. Rudianto
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5386

Abstract

This study aims to understand how employee work loyalty is formed and interpreted as a retention strategy from a human capital perspective at the Faculty of Arts and Design, Sebelas Maret University (FSRD UNS). This study uses a qualitative approach, specifically a transcendental phenomenological method, to explore employees' direct work experiences. Data were collected through in-depth interviews, participant observation, and documentation of four educational staff members selected via purposive sampling. Data analysis was carried out through the stages of organizing data, providing initial codes, developing themes, compiling textural and structural descriptions, and synthesizing the essence of the experience. The results show that employee loyalty is shaped by several interrelated factors: professional responsibility, emotional attachment, psychological comfort, competency development, family work culture, and perceptions of organizational justice. These factors create a supportive work environment and encourage employees to remain in the organization. This study concludes that work loyalty at FSRD UNS functions as a retention mechanism that develops organically through positive work experiences and social relationships within the organization, but has not been fully integrated into a structured human capital management strategy. 
INOVASI TEKNOLOGI DAN DESAIN UKM BATIK CIPRAT DI KENDAL: UPAYA UMKM NAIK KELAS Rahmawati; Corina Joseph; Dwi Prasetyani; Asri Laksmi Riani; Catur Sugiarto; Siti Nurlaela; Endang Dwi Amperawati; Ratna Wijayanti Daniar Paramita; Desy Nurcahyanti; Ashari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20406

Abstract

Batik Linggo, an MSME partner, focuses on developing product design and marketing strategies. The program begins with systematic splash technique training, including exploration of shapes, color composition, and alignment with market trends. The training also includes attractive packaging techniques, social media management, and online sales strategies in marketplaces to enhance competitiveness, finance, and taxation for MSMEs. The challenges faced include the processing of liquid splash batik dye waste, which is known to pose a potential threat to the environment and health. The problem is the monotony of batik creations, and production relies solely on fabric, without considering sustainable fashion. The resulting batik dye waste is simply dumped into the ground or ditches around the batik processing area by batik artisans. The resulting splash batik is only produced when there is demand, and demand is still very limited. Solutions for production, management, finance, and taxation are available for MSMEs. The goal is to increase the understanding, awareness, and skills of ciprat batik artisans created by people with disabilities, young people, and women from low socioeconomic backgrounds in Gonoharjo Village to the wider community. This innovation involves a wax feeder machine, an ergonomic stamping table, semi-automatic dyeing technology using a compressor and spray gun, a multi-tiered drying rack, the development of digital-based ciprat batik designs, and mentoring in branding and digital marketing. The implementation method for this activity is community development, with the concept of active community empowerment. This approach emphasizes the transfer of technology and implementation to partners, with an eye toward sustainability. This activity takes place in three stages: preparation, implementation, and evaluation. The targeted output is the participation of innovative ciprat batik products in national-scale exhibitions and festivals. Keywords: Ciprat Batik; Sustainable Fashion; People with Disabilities
Inovasi Payet pada Dompet Guna Mengoptimalkan Produk Sebagai Potensi Desa Sidowarno Annisa' Zahronita Utami; Sania Mutia Zaharani; Andira Virna Ayundita; Ryan Fauzy; Alga Amolu Subarno; ⁠Dinda Astri Utami; Hasna Tsalits Tammy; Khairunnisa Latifa; Oktavia Yunita Citra; Reisya Rahmania Andari; Rizky Suci Novriyanti; Rizky Tzara Mufidah; Anan Tasya Indah Budianto; Syarif Anwar; Zaizafun Faiha; Asri Laksmi Riani
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 14, No 1 (2025): Mei
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v14i1.93996

Abstract

Desa Sidowarno berpotensi sebagai pusat kerajinan tangan yang sukses. Pengembangan berkelanjutan dalam sektor ini dapat memberikan manfaat ekonomi dan sosial yang signifikan bagi masyarakat desa, memperkuat kemandirian ekonomi dan meningkatkan kualitas hidup secara keseluruhan. Metode penerapan kegiatan sosialisasi dan pelatihan pembuatan inovasi payet pada dompet di Desa Sidowarno dirancang dengan pendekatan yang sistematis untuk mencapai tujuan pemberdayaan masyarakat. Kegiatan ini melibatkan tahapan sosialisasi, pelatihan teknis, dan evaluasi hasil. Kegiatan sosialisasi inovasi payet pada dompet memberikan pengetahuan dan sosialisasi dalam bentuk ceramah dan diskusi kepada ibu-ibu peserta sekolah perempuan di Dusun Butuh, Desa Sidowarno. Kegiatan pembuatan hiasan payet pada dompet kain dapat meningkatkan kreatifitas ibu-ibu peserta sekolah perempuan dalam menginovasikan payet dan dapat menjadi peluang usaha. Program kegiatan ini berhasil memberdayakan masyarakat dengan menciptakan produk kerajinan dompet berpayet yang inovatif, sekaligus memberikan keterampilan baru kepada para peserta melalui tahapan identifikasi dan analisis kebutuhan. pelatihan dan pembimbingan, serta pengembangan produk dan prototipe. Kata kunci: Payet, Pelatihan, Sekolah Perempuan
Antecedents and Impacts of Green Process Innovation on Performance: A Study on Jamu MSMEs Hunik Sri Runing Sawitri; Asri Laksmi Riani; Salamah Wahyuni; Suryandari Istiqomah; Ariyani Wahyu Wijayanti
Jurnal Economia Vol. 22 No. 1 (2026): February 2026
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v22i1.77992

Abstract

This study seeks to examine the influence of CEO education on the correlation between managerial competence and ESG. This study employs a sample of 185 observations from 37 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This study used the weighted least squares regression model for estimation purposes. The research findings indicate that managerial skill impacts ESG, aligning with legitimacy theory. The theory suggests that superior managerial capability facilitates an understanding of stakeholder demands through ESG disclosures, thereby enhancing a company’s reputation and legitimacy. Nevertheless, the outcomes indicate that CEO education as a moderating element does not enhance the impact of managerial competence on ESG. A manager’s education does not influence ESG disclosure. The limited sample of manufacturing enterprises that issue ESG disclosure reports and the temporal scope, spanning only five years, constrain the research.
Comparison of Multidimensional and Unidimensional Approach to Entrepreneurial Orientation: A Systematic Literature Review for SDG 8 Rusnandari Retno Cahyani; Asri Laksmi Riani; Mugi Harsono; Sinto Sunaryo
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.313

Abstract

Objective: To examine and compare the multidimensional and unidimensional approaches to Entrepreneurial Orientation (EO) and their contribution to organizational performance within the perspective of sustainable economic development aligned with Sustainable Development Goal (SDG) 8. EO represents a strategic capability that encourages innovation, competitiveness, and entrepreneurial activities in organizations. Method: A Systematic Literature Review (SLR) approach by analyzing peer-reviewed articles indexed in Scopus from 2014 to 2024. From 500 initially identified articles, 100 articles were selected through screening, full-text evaluation, and quality assessment processes. The analysis focused on EO dimensions, research trends, theoretical contributions, and comparative advantages of both approaches. Results: The findings indicate that the multidimensional approach provides deeper insights into the specific roles of innovation, proactiveness, risk-taking, autonomy, and competitive aggressiveness in influencing organizational outcomes. Meanwhile, the unidimensional approach offers a simpler and more practical measurement framework for assessing overall entrepreneurial orientation. Both approaches demonstrate significant contributions to understanding business performance and entrepreneurial success. Novelty: The study contributes by integrating multidimensional and unidimensional perspectives of EO into a comprehensive framework that supports sustainable entrepreneurship development. The findings provide theoretical and practical implications for organizations seeking innovation-driven growth and sustainable economic competitiveness aligned with SDG 8.
Co-Authors Agung Prabowo Agung Prabowo Agung Prabowo AGUS WIDODO Ahmad Ikhwan Setiawan, Ahmad Ikhwan Aini, Intan Novela Qurrotul Aldita Prabandari Alga Amolu Subarno Amina Sukma DEWI Anan Tasya Indah Budianto Anastasia Riani Suprapti Anastasia Riani Suprapti Anastasia Riani Suprapti Anastasia Riani Suprapti Anastasia Riani Suprapti Andira Virna Ayundita Andriyani, Mega Shintya Annisa' Zahronita Utami Ariyani Wahyu Wijayanti Ashari Aslam, Astri Atmaji Atmaji Bela, Lena Ria Benedictus Kristo Wijayanto Benedictus Kristo Wijayanto Betty Eliya Rokhmah Budhi Haryanto Cahyani, Eni Catur Sugiarto Cholil, Mohammad Corina Joseph Destina Paningrum Destina Paningrum, Destina Dewi Kusuma Wardani Didiek Hermawan Dimas Yusuf Herlambang Dwi Prasetyani Edi Kurniadi Edi Kurniadi Edi Kurniadi Endang Dwi Amperawati Endang Siti Rahayu Fadhila Nur Widowati Ginanjar, Retno Gunawan Pamudji Widodo Harsono , Mugi Hasna Tsalits Tammy Heru Irianto Hunik Sri Runing Sawitri Hunik Sri Runing Sawitri Hunik Sri Runing Sawitri Hunik Sri Runing Sawitri Hunik Sri Runing Sawitri Ibnu Suryo Ike Mardiati Agustin Indah Novita Sari Indrianingsih, Tiwik Budiarti Mastuti Indriayu, Mientasih Intan Novela Q. A. Intan Novela Q. A. Intan Novela Q. A. Intan Novela Q.A Intan Novela Quratul Aini Intan Novela Qurratul Aini Intan Novela Qurratul Aini Intan Novela Qurrotul Aini ISTIQOMAH, Suryandari Jati Waskito Joko Suyono Khairunnisa Latifa Kurnia Lystiarini Lena Ria Bela M. Nur Kamila Amrullah M. Rudianto Malik Cahyadin Malik Cahyadin Malik Cahyadin Manurung, Nurlaely Mega Shintya Andriyani Mintasih Indriayu Mochammad Amien Gunadi Mohammad Amien Gunadi Mohammad Cholil Mokh Adib Sultan Mugi Harsono Mugi Harsono Mugi Harsono Mugi Harsono MUGI HARSONO Muhammad Syafrizal Itsnaini Nur Wening, Nur Nurcahyanti, Desy Nurlaely Manurung Oktavia Yunita Citra permatasari, yan ayu Rahmawati Rahmawati, Rahmawati Ratna Wijayanti Daniar Paramita Reisya Rahmania Andari Rizky Suci Novriyanti Rizky Tzara Mufidah Rusnandari Retno Cahyani Ryan Fauzy Saifuddiin, Muhammad Rizqi Salamah Wahyuni SALSABILA, ANNISA Sania Mutia Zaharani Sarah Rum Handayani Sarwono Sarwono Setiawan, Akhmad Ihwan Singgih Purnomo Sinto Sunaryo Siti Nurlaela Suminah Suryandari Istiqomah Suryandari ISTIQOMAH Suryandari Istiqomah Suryandari Istiqomah Suryandari Istiqomah Susan Dwi Cahyaningrum, Atmaji, Suyono, Joko Syarif Anwar Tangkas Sibarani Teguh Widodo Tulus Haryono Usman Magaji Abdullahi Utama, Indra Wahyu Rusdiyanto, Wahyu Windha Setyaningrum Yan Ayu Permatasari Yeni Fajaryanti Yeni FAJARYANTI Zaizafun Faiha ‘Azzam, Muhammad Abdullah ⁠Dinda Astri Utami