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All Journal Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi SULUH: Jurnal Abdimas Journal of Islamic Accounting and Finance Research RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Pengabdian Masyarakat Akademisi International Journal of Islamic Business and Management Review Buletin Abdi Masyarakat (BAM) Jurnal Penelitian dan Pengabdian Masyarakat Journal of Economics and Public Health Accounting Journal of Ibrahimy (AJI)
Retno Tri Handayani
Universitas Muria Kudus
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Mendorong Disiplin Keuangan di UMKM “Ngemil Berkah“: Pelaporan Keuangan yang Aksesibel dan Praktis Khoirul Fuad; Hani Werdi Apriyanti; Hendri Setyawan; Winarsih Winarsih; Retno Tri Handayani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/5ttm1r81

Abstract

This community service activity aims to provide assistance in designing and implementing a practical and easy-to-use financial reporting system. The activity was implemented through several stages: situation analysis to identify partner needs, training in basic financial transaction recording, assistance in preparing simple financial reports, and evaluation of the implementation of the developed system. The results of the activity indicate an increase in partners' ability to record financial transactions in a more orderly and systematic manner. Partners have also been able to prepare simple financial reports, such as profit and loss statements and cash flow statements, and have begun to implement a separation between business and personal finances. Overall, this activity has made a positive contribution to improving financial literacy and supporting business sustainability through more informed decision-making based on financial information.
Digital Payment as Moderating Influence of Intellectual Capital on Business Performance Retno Tri Handayani; Evana Andriani; Agung Subono; Affan Wazzar Achmad
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.990

Abstract

MSMEs are the pillars of the economy in Indonesia. The role in employment absorption is also very large. However, this cannot be separated from the challenges that exist for the sustainability and success of an MSME. The aim of this research is to examine the influence of intellectual capital on business performance and the role of digital payments in moderating the influence of intellectual capital on business performance. The city of Kudus itself is proven to be an industrial city where many residents choose to work as businesspeople, so the object of this research is young entrepreneurs. The sample data processed in this research amounted to 110 respondents. The analysis tool used is SMART PLS. This type of research is quantitative research. The results of this research indicate that Intellectual Capital is not proven to have an effect on business performance. Digital payments have been proven to be able to influence business performance. However, digital payments are not able to moderate the influence of intellectual capital on business performance. Keywords: Intellectual Capital, Digital Payment, Business Performance
Tax Rates, Tax Understanding, Tax Sanctions, Modernization of the Tax Administration System and Tax Socialization Increase Tax Compliance of MSMEs Oliv Rosada Rizqi; Mulyanto Mulyanto; Retno Tri Handayani
Journal of Economics and Public Health Vol 5 No 1 (2026): Journal of Economics and Public Health: March 2026
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v5i1.7586

Abstract

This study aims to determine and analyze the influence of tax rates, tax understanding, tax sanctions, modernization of the tax administration system, and tax socialization on taxpayer compliance of MSMEs in Pati Regency. The research method used is quantitative. The sampling used in this study is by using the Accidental Sampling technique with a sample size of 100 respondents. The analysis method used is multiple linear regression, with tests carried out namely descriptive statistical tests, data normality tests, classical assumption tests, and hypothesis testing with the help of the SPSS 23 analysis program. The results of the study indicate that tax rates, tax understanding, tax sanctions, modernization of the tax administration system, and tax socialization have a positive and significant influence on taxpayer guarantees of MSMEs in Pati.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Struktur Modal Terhadap Kinerja Keuangan Siti Rokhmah; Nafi’ Inayati Zahro; Retno Tri Handayani
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i2.31576

Abstract

Financial performance is an important indicator used to assess a company’s ability to generate profits and maintain business sustainability. Along with the increasing demand for environmental responsibility and efficient financing decisions, companies are required to improve financial performance through sustainable business practices. This study aims to examine the effect of green accounting, environmental performance, and capital structure on the financial performance of consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability disclosures. The sampling technique used purposive sampling and resulted in 22 companies with 110 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM). The results indicate that green accounting does not affect financial performance. Environmental performance also has no effect on financial performance. Meanwhile, capital structure has a negative effect on financial performance. The model demonstrates strong explanatory power with an Adjusted R-Squared value of 81.6%. These findings indicate that environmental disclosure practices and environmental achievements have not yet become the primary determinants of financial performance in consumer non-cyclical companies. On the other hand, financing policies reflected through capital structure play a more significant role in influencing corporate profitability. This study contributes to the development of stakeholder theory and signaling theory in explaining financial performance in environmentally oriented companies.
Co-Authors Affan Wazzar Achmad Afifi, Zaenal Agung Subono Diah Ayu Susanti Evana Andriani Farah Aida Ahmad Nadzri Hani Werdi Apriyanti Hendri Setyawan Khoirul Fuad Khoirul Fuad Khoirul Fuad Luluk Muhimatul Ifada Mulyanto Nabila Rahmawati Alamri Nafi’ Inayati Zahro Nanik Ermawati, Nanik Nurlita Dwi Ariyani Oliv Rosada Rizqi Siti Rokhmah Winarsih Winarsih Winarsih Wiwit Agus Triyanto Zuliyati Zuliyati Zuliyati Zuliyati