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All Journal MAJALAH ILMIAH GEMA PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Paradigma Jurnal Ilmiah Universitas Batanghari Jambi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JRA: Jurnal Riset Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Journal of Business, Management, and Accounting JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Sidoluhur Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
Yuli Chomsatu Samrotun
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Digitalisasi Surat Pengantar Desa Berbasis Link Tree Pada Pemdes Gedongan Kecamatan Baki Sukoharjo Suhendro, Suhendro; Samrotun, Yuli Chomsatu; Mursito, Bambang; Siddi, Punama; Rois, Dimas Ilham; Marwati, Fithri Setya
Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Vol. 1 No. 2 (2023): Dedikasi 2023
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/dedikasi.v1i2.11

Abstract

Pembuatan surat keterangan di kantor desa menggunakan tulisan manual (ketikan) dinilai sudah kurang efisien melayani masyarakat. Inovasi berbasis teknologi sederhana diperlukan membantu masyarakat dan perangkat Desa Gedongan Baki Sukoharjo. Kegiatan kuliah kerja nyata mahasiswa Universitas Islam Batik Surakata menginisiasi program digitalisasi surat pengantar yang dikeluarkan desa sebagai bagian pengabdian kepada masyarakat. Tujuan digitalisasi ini adalah untuk memudahkan bagi masyarakat setempat yang ingin mengajukan surat pengatar dari desa. Hal ini ditandai dengan waktu pengurusan surat lebih singkat, lebih praktis dapat dilakukan di rumah, dan datang ke kantor desa tinggal ambil surat yang sudah divalidasi pejabat yang berwenang. Hasil isian pengajuan surat dari warga dapat langsung dicetak tanpa membuat surat secara detail per ajuan. Digitalisasi surat pengantar ini diharapkan dapat membantu memaksimalkan pelayanan desa kepada masyarakat secara praktis dan ekonomis.
Literasi Keuangan Anggota Karang Taruna Desa Kepanjen Kecamatan Delanggu Klaten Jawa Tengah Samrotun, Yuli Chomsatu; Suhendro, Suhendro; Rois, Dimas Ilham; Mursito, Bambang; Kurniati, Sari; Istiqomah, Istiqomah
Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Vol. 2 No. 2 (2024): Dedikasi 2024
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/dedikasi.v2i2.56

Abstract

Literasi keuangan berperan penting bagi masyarakat guna membantu memilih berbagai produk layanan jasa keuangan, sumber pendanaan dan instrumen keuangan di Indonesia. Pemahaman tentang produk investasi mampu memberikan peluang tumbuhnya potensi keuangan setiap waktu dan terhindar dari praktik investasi yang tidak sehat (bodong). Pengabdian kepada masyarakat dilakukan oleh tim Universitas Islam Batik Surakarta berupa sosialisasi investasi kepada anggota karang taruna Desa Kepanjen, Delanggu, Klaten, Jawa Tengah. Tujuan program ini sebagai salah satu upaya mengenalkan berbagai instrumen investasi kepada masyarakat sejak dini. Kegiatan ini dihadiri lebih dari 20 orang generasi muda. Metode dalam kegiatan ini berupa ceramah dan diskusi tentang investasi dengan tema “Yang Muda Yang Berinvestasi”. Sasaran dari kegiatan ini adalah meningkatkan kesadaran, minat, dan pengetahuan masyarakat untuk berinvestasi khususnya anggota generasi muda.
Oikos: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi ISSN Online: 2549-2284 Volume 00 Nomor 0, Desember 2023 1 PENGARUH GCG DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH KUALITAS AUDIT Salwa, Farrenina; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to test and analyze the influence of GCG and financial performance on earnings management as well as test and analyze the influence of GCG and financial performance on earnings management which is moderated by the audit quality variable on earnings management. This research was conducted on food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (BEI). The sample selection method in this study used a purposive sampling method and a sample of 14 companies was obtained. The data analysis technique used in this research is multiple linear regression processed with SPSS version 21. The research results show that profitability and free cash flow have an effect on earnings management, while managerial ownership and institutional ownership have no effect on earnings management. Then, audit quality can moderate the influence of free cash flow on earnings management.
Pengaruh CSR Terhadap Financial Performance pada Perusahaan Sub Sektor Makanan dan Minuman Tedaftar di BEI Tahun 2022-2023 Hanifah Ihsani; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4557

Abstract

This research aims to test and analyze the influence of CSR on the financial performance of manufacturing companies listed on the BEI in 2022-2023. The population of this research is all food and beverage sub-sector manufacturing companies listed on the IDX. The sample selection in this study used purposive sampling with certain criteria so that 25 companies were obtained for 2 years of sample data for research. With 11 outlier data. So the sample data obtained is 39 data. The data used is secondary data obtained from financial reports. The data analysis technique uses simple linear regression analysis. The research results show that CSR has no effect on the financial performance of manufacturing companies in the food and beverage sub-sector in 2022-2023
Efisiensi Transaksi Pembayaran Digital Berbasis QRIS pada Warmindo di Sekitar UMS Ikrar Nusa Bhakti; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4606

Abstract

The goal of this research is to look into the benefits, availability, and hazards of using QRIS effectively in Warmindo, near Muhammadiyah University in Surakarta. The research population consists of all QRIS subscribers in Warmindo near the UMS, as well as a random selection of 50 respondents. Data was collected using a random sample strategy and analyzed with multiple linear regression. The results suggest that the benefits and convenience of use of the QRIS improve performance but have no meaningful influence on risk perception. These items will educate merchants and decision-makers on the value of benefits and access to the advancement of digital payment technology.
Pengaruh CSR Terhadap Financial Performance pada Perusahaan Sub Sektor Makanan dan Minuman Tedaftar di BEI Tahun 2022-2023 Hanifah Ihsani; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4557

Abstract

This research aims to test and analyze the influence of CSR on the financial performance of manufacturing companies listed on the BEI in 2022-2023. The population of this research is all food and beverage sub-sector manufacturing companies listed on the IDX. The sample selection in this study used purposive sampling with certain criteria so that 25 companies were obtained for 2 years of sample data for research. With 11 outlier data. So the sample data obtained is 39 data. The data used is secondary data obtained from financial reports. The data analysis technique uses simple linear regression analysis. The research results show that CSR has no effect on the financial performance of manufacturing companies in the food and beverage sub-sector in 2022-2023
Efisiensi Transaksi Pembayaran Digital Berbasis QRIS pada Warmindo di Sekitar UMS Ikrar Nusa Bhakti; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4606

Abstract

The goal of this research is to look into the benefits, availability, and hazards of using QRIS effectively in Warmindo, near Muhammadiyah University in Surakarta. The research population consists of all QRIS subscribers in Warmindo near the UMS, as well as a random selection of 50 respondents. Data was collected using a random sample strategy and analyzed with multiple linear regression. The results suggest that the benefits and convenience of use of the QRIS improve performance but have no meaningful influence on risk perception. These items will educate merchants and decision-makers on the value of benefits and access to the advancement of digital payment technology.
ANALISA FAKTOR TINGKAT KEBERHASILAN DIGITAL MARKETING MELALUI MEDIA SOSIAL FACEBOOK PADA UMKM DI CEPOGO BOYOLALI Marwati, Fithri Setya; Samrotun, Yuli Chomsatu; Nur Rois, Dimas Ilham; Hamidah, Raisa Aribatul; Susanto, Ryan
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12205

Abstract

Social media was originally created for friendships only. However, as time goes by, many people don't want to waste the opportunity to sell. Moreover, all sales activities on social media are almost free. Even if there are additional costs, only for the production of goods. That's why Facebook launched Facebook Marketplace. The purpose of this research is (1) to find out what variables influence a person's level of success in carrying out digital marketing using Facebook, 2) knowing the most dominant and weakest variables that influence a person's level of success in doing digital marketing using Facebook, and (3) knowing the correlation between factors that can influence a person's level of success in doing digital marketing using Facebook. This research empirically analyzes the factors that influence people to do digital marketing using Facebook. The research location was carried out in Cepogo Boyolali. The results of this research conclude that sellers always look at shares and likes, because these are important variables to see buyers' interest. Sellers are also obliged to do this because it indicates that the seller is someone who is always active towards buyers. Sellers must always share experiences using the advertised products. In communication, frequent use of online chat facilities (P10) is the lowest factor; and 2 factors were formed that were able to explain the factors a person does marketing via Facebook. .Factor 1 consists of P1, p2, p3, p4, p5, p7, p10 and p13. Meanwhile, factor 2 consists of variables P6, p8, p9, p11, p12, and p14. Keywords : Digital marketing, Facebook, Success factors
PENGARUH PROFITABILITAS, LEVERAGE, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE Elvira, Dilla; Samrotun, Yuli Chomsatu
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.7320

Abstract

Taxes are binding and must be met by every individual or state entity. Taxes play a crucial role in increasing national income, which is directly related to national growth. Therefore, it is necessary to examine the factors that influence tax evasion. This research investigates the influence of profitability, leverage, and capital intensity on tax avoidance among transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sample was selected using a purposive sampling technique, resulting in 12 companies over a three-year observation period (36 data points). The data was analyzed using multiple linear regression. Several assumptions were met, including freedom from multicollinearity, identical residuals, independence, and a normal distribution. The normality assumption was not met, necessitating outlier elimination. After conducting an outlier elimination process, the final dataset consisted of 33 observations. The findings reveal that both profitability and leverage have a positive impact on tax avoidance, whereas capital intensity does not exhibit a statistically significant effect.
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMDA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH hamidah, asri nur; Yuli Chomsatu Samrotun; Endang Masitoh
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Belanja Modal, Pendapatan Asli Daerah (PAD), dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Daerah tahun 2021 sampai dengan 2024. Populasi yang digunakan dalam penelitian ini adalah 35 Pemerintah Kabupaten/Kota di Jawa Tengah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode sampling jenuh. Dari 140 data yang terkumpul, ditemukan 6 outlier, sehingga diperoleh 134 sampel untuk dianalisis menggunakan model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa belanja modal tidak berpengaruh terhadap kinerja keuangan pemerintah daerah. Sementara itu, Pendapatan Asli Daerah dan Dana Perimbangan menunjukkan pengaruh terhadap kinerja keuangan pemerintah daerah. Temuan ini mencerminkan kewajaran struktur pengelolaan keuangan daerah, di mana ketergantungan terhadap transfer dana pusat belum mampu mendorong kinerja fiskal yang optimal. Sebaliknya, penguatan kapasitas Pendapatan Asli Daerah terbukti menjadi determinan positif kinerja keuangan, yang menegaskan pentingnya otonomi fiskal dalam konteks desentralisasi. Secara teoritis, penelitian ini memperkaya literatur tentang hubungan antara instrumen fiskal dan efektivitas kinerja sektor keuangan publik di tingkat subnasional.
Co-Authors Abdul Wahab Khoirul Hanif Agni Astungkara Ambarwati, Dessy Anita Wijayanti Anita Wijayanti Ayningtiyas, Allivia Bambang Mursito C.T, Nanda Ayu Devi, Awaliani Praditya Karisma Deviana Maharani Lainivia Dewi, Riana R Dewi, Riana Rachmawati Dimas Ilham Nur Rois Dyah Dwi Nugraheni Elvira, Dilla Endang Masitoh Endang Masitoh, Endang Fajri, Rosa Nikmatul Fauzan Indra Febriana Kusumaningtyas H., Septiana Putri hamidah, asri nur Hamidah, Raisa Aribatul Hanifah Ihsani Ikrar Nusa Bhakti istiqomah istiqomah Khoirul Hanif, Abdul Wahab khusnul khotimah Kumalasari, Dyah Ayu Kurniati, Sari Kusumaningtyas, Febriana laela, Siti Nur Listyowati Marwati, Fithri Setya Maya Oktavia, Maya Melia Sari, Melia Mulya Hidayat, Octavian Erwin Mursito, Bambang Nur Rois, Dimas Ilham Nurhalimah, Kiki Purwoko, Agus Puspa, Novita Trie Ana Putri, Yulia Isnaini Rachmawati Dewi, Riana Radian Atho' Al-Faruqi Riana Rachmawati Dewi Rois, Dimas Ilham Rois, Dimas Ilham Nur Ryan Susanto, Ryan Sagita, Ananda Latika Salamah, Robiatus Salwa, Farrenina Sari Kurniati Siddi, Punama Suhendro Suhendro Suhendro Tien Kartika Kumala Dewi Ramah Harnung Setiyawati, Silvia Dela Agusta Widiasari, Farida Nur Soleh Widyastuti, Kurnia Putri Wijanti, Anita