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All Journal Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Ekobis : Ekonomi Bisnis & Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Applied Accounting and Management Review Moneta : Journal of Economics and Finance
Siti Arbainah
Politeknik Negeri Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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The The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX) Eva Safina Rose; Siti Arbainah; Suko Raharjo; Ardian Widiarto
Ilomata International Journal of Tax and Accounting Vol 2 No 3 (2021): July 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.291 KB) | DOI: 10.52728/ijtc.v2i3.238

Abstract

This research is based on the problem of what factors can affect the value of company in the form of book value of shares (PBV) in companies that are ranked CGPI and listed on the IDX 2014-2018. CGPI itself is a Corporate Governance index given by the IICG institution to participating companies in accordance with the results of research on corporate governance mechanisms. This study aims to analyze the effect of the Corporate Governance Perception Index, Profitability Ratios, and Company Size on Firm Value in companies that are ranked CGPI and listed on the IDX during the 2014-2018 period with a sample of 11 companies using purposive sampling technique. The results of Multiple Linear Regression Statistical Analysis show that (1) The effect of CGPI on Book Value of Shares (PBV) is positive and significant (2) The effect of ROA on Book Value of Shares (PBV) does not have a positive and significant effect (3) Effect of ROE on Firm Value (PBV) is positive and significant (4) The influence of Company Size on Company Value (PBV) does not have a positive and significant effect (5) CGPI, Return On Assets, Return On Equity, and Company Size simultaneously have an influence on Firm Value.
PERUMUSAN STRATEGI USAHA MENGGUNAKAN IFE, EFE, IE, SWOT, DAN QSPM Audia Nur Safitri; Siti Arbainah
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol. 13 No. 1 (2023): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : Universitas Teknologi Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v13i1.673

Abstract

Penelitian ini menggunakan pendekatan deskriptif kualitatif yang bertujuan untuk merumuskan strategi usaha pada Coffee Shop di Kecamatan Tembalang, Kota Semarang. Pengumpulan data dilakukan dengan cara wawancara, kuesioner, dan observasi. Analisis data menggunakan Matriks IFE, EFE, IE, SWOT, dan QSPM yang menunjukkan hasil skor tertimbang IFE sebesar 2,691 dan skor tertimbang EFE sebesar 2,870. Hasil analisis Matriks IE berada pada kuadran V yang menunjukkan posisi usaha “Ditahan dan Dijaga”, sehingga strategi yang dapat diterapkan adalah strategi pengembangan produk dan penetrasi pasar. Terdapat 10 strategi yang didapatkan berdasarkan Matriks SWOT, kemudian melalui QSPM dihasilkan prioritas alternatif strategi yang sesuai untuk Coffee Shop di Kecamatan Tembalang, yaitu menjaga kualitas dan konsistensi rasa produk serta melakukan inovasi produk melalui kerja sama dengan pemasok agar produk tetap sesuai dengan minat pelanggan dengan TAS sebesar 6,382.
FORMULATION OF BUSINESS STRATEGY USING SWOT METHOD AND QUANTITATIVE STRATEGIC PLANNING MATRIX (QSPM): (CASE STUDY SURYA BOUTIQUE HOTEL SEMARANG) Risma Nor Safitri; Siti Arbainah; Tutik Dwi Karyanti
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.252 KB) | DOI: 10.32497/aamar.v2i1.4414

Abstract

This research is a qualitative descriptive study that aims to formulate a business strategy at Surya Boutique Hotel Semarang by collecting data through observation, interviews, and questionnaires. Data analysis was carried out using IFE, EFE, CPM, SWOT, and QSPM which showed the results of an IFE weighted score is 2,644, an EFE weighted score is 3,258, and a CPM score is 3,023 which means the company is in a strong enough position in controlling the strengths and weaknesses to face opportunities and threats. Based on the SWOT analysis, integration, intensive, and diversification strategies were developed into 8 alternative strategies for the company. The most suitable strategy based on QSPM is to rearrange the number of room availability based on customer interest with a TAS value of 6,968. This strategy is in line with the current condition of the hotel, which is experiencing a limited number of rooms in the type that consumers are most interested in.
AKUNTABILITAS MANAJEMEN DAN LAPORAN KEUANGAN ZAKAT MELALUI PENDEKATAN MODIFIKASI ACTION RESEARCH Nikmatuniayah Nikmatuniayah; Lardin Korawijayanti; Siti Arbainah; Rikawati Rikawati; Muhammad Rois
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.145

Abstract

This study aims to prove the management accountability and financial reports of Amil Zakat Institutions in the Central Java region. This study used a descriptive qualitative approach with a modified action research method. Data collection was carried out through observation and interviews with the accounting & management department of Lazis, in the Central Java region. The selected and responding samples were Lazis Baiturrahman, Lazisnu Central Java, Dompet Sejuta Harapan, and IZI Central Java. The research model developed using a modified Participation Action Research (PAR) or Action Research. The results show that the problem is related to human resource capacity, zakat governance and a number of operational costs, as well as a limited marketing strategy. Distribution relates to a lack of resources and funding. The presentation of financial statements audited by external and sharia auditors.
Strategi Keunggulan Bersaing Patra Semarang Hotel & Convention dengan Matriks IE, SPACE, dan Profil Kompetitif Sabrina Septi Dri Utami; Siti Arbainah; Ardian Widiarto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3170

Abstract

Meningkatnya wisatawan di Kota Semarang menjadi persaingan industri hotel juga meningkat, maka dari itu dibutuhkan strategi guna keunggulan bersaing perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan studi kasus yang bertujuan untuk menentukan alternatif strategi bersaing yang tepat pada Patra Semarang Hotel & Convention. Pengumpulan informasi dilakukan dengan angket, wawancara, dan dokumentasi. Memanfaatkan Matriks IFE, EFE, CPM, IE, dan SPACE untuk analisis data. Hasil penelitian menunjukkan bahwa menurut analisis Matriks IE, perusahaan berada pada kuadran V menunjukkan posisi “ditahan dan dijaga” dengan strategi penetrasi pasar dan pengembangan produk, sedangkan hasil analisis Matriks SPACE menunjukkan bahwa perusahaan berlokasi di kuadran A, menunjukkan strategi penetrasi pasar, diversifikasi, integrasi di bawah, dan integrasi di atas.. Patra Semarang Hotel & Convention berada pada posisi ketiga atau terakhir dari kedua kompetitor melalui analisis Matriks Profil Kompetitif. Alternatif strategi bersaing yang tepat pada Patra Semarang Hotel & Convention adalah penetrasi pasar, pengembangan produk, diversifikasi, integrasi ke depan, dan integrasi ke belakang.
Bankruptcy Prediction Analysis Using The Springate S-Score Method in Automotive and Component Subsector Companies in 2019-2023 Ayu Anggraeni; Maria Theresia Heni Widyarti; Siti Arbainah
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6702

Abstract

This study aims to analyze the financial condition of Automotive and Component Subsector Companies listed on the Indonesia Stock Exchange in 2019-2023. The sample companies used were 10 out of 18 companies taken using purposive sampling techniques. The research method used is quantitative descriptive, which examines secondary data in balance sheets and company income statements. The analysis was carried out using the Springate S-Score Method, which consists of 4 ratios: Working Capital to Total Assets, Earning Before Interest and Tax to Total Assets, Earning Before Tax to Current Liabilities, and Sales to Total Assets. The study results show that, on average, automotive and component subsector companies are in good health or have not gone bankrupt. So, the company needs to maintain its financial condition to avoid bankruptcy.
Management Audit to Assess The Effectiveness of Human Resources Functions at PT Kimia Farma Plant Semarang Fasya Putri Astisa; Tutik Dwi Karyanti; Siti Arbainah
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 2 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i2.6768

Abstract

Abstract: This study aims to analyze the effectiveness of 11 (eleven) human resource functions at PT Kimia Farma Plant Semarang. This research is a qualitative descriptive study, conducted through the distribution of questionnaires using a saturated sampling technique. Data collection techniques included interviews, questionnaires, documentation, and observation. Data analysis was conducted using management audit with four stages: preliminary audit, review and testing of management controls, detailed audit, and reporting. The results of the study indicate that the company has implemented all 11 (eleven) HR functions, which include HR planning, recruitment, selection, training and development, career development, performance appraisal, reward and compensation, employee protection, labor relations, and termination of employment (PHK). Of these functions, eight were deemed effective: HR planning, HR recruitment, HR selection, career planning and development, performance appraisal, reward and compensation systems, employee protection, labor relations, and termination of employment (PHK). Meanwhile, three other functions have not been implemented effectively, namely HR orientation and placement, training and development, and performance evaluation.
Developing Strategies for Msmes in Semarang City Using Swot Analysis Rudi Handoyono; Siti Arbainah; Lardin Korawijayanti; Bagas Putra Pradana; Musyafa Alfarizi
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1240

Abstract

This study aims to formulate appropriate development strategies for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City, with a focus on Tembalang, Pedurungan, and Banyumanik Districts. Using a descriptive quantitative approach, data were collected from 120 MSME respondents through structured questionnaires and analyzed using internal analysis, external analysis, and SWOT analysis. The findings show that MSMEs in Semarang City are positioned in Quadrant I of the SWOT matrix, indicating strong internal strengths and favorable external opportunities. The recommended strategy is an aggressive Strength-Opportunity (SO) approach, emphasizing the use of internal advantages—such as product quality and strategic location—to capture market opportunities. Practically, this study suggests that MSMEs should improve product quality, enhance brand visibility, build strong supplier relationships, and develop wider distribution channels. Future growth may also be supported through digital marketing and expansion along the supply chain. These insights can assist MSME actors and policymakers in designing more targeted and sustainable development efforts.
PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI DAN PENGENALAN PEMASARAN DIGITAL BAGI PENINGKATAN USAHA SUSU KEDELAI SOYBOB Maria Theresia Heni W; Jati Handayani; Siti Arbainah; Septian Yudha K; Nikmatuniayah Nikmatuniayah; Rikawati Rikawati; Zulaika Putri R
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.v7i3.60221

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pelaku UMKM produsen susu kedelai SOYBOB di Semarang, mengenai pentingnya perhitungan harga pokok produksi dalam menentukan harga jual yang kompetitif dan berkelanjutan serta mengenalkan konsep pemasaran digital tentang strategi pemasaran online yang efektif untuk meningkatkan daya saing produk UMKM. Metode yang digunakan adalah sebagai berikut:. (1)) Pelatihan dan pendampingan penyusunan Harga Pokok Produksi, dilakukan dalam bentuk penjelasan materi terkait konsep, proses, prosedur dan dokumentasi penyusunan Harga Pokok Produksi. (2) mengenalkan pentingnya menggunakan strategi pemasaran digital untuk meningkatkan penjualan produk sehingga dapat beradaptasi dengan perubahan teknologi dan berkembang di era digital. Setelah mitra mengikuti kegiatan pengabdian diperoleh hasil: UMKM susu kedelai SOYBOBmenjadi lebih sadar dan paham pentingnya melakukan perhitungan Harga Pokok agar dapat menentukan harga jual yang sesuai, karena selama ini harga jual ditentukan dengan perhitungan sederhana yang penting laku. Selain itu semakin paham akan pentingnya pemasaran digital untuk meningkatkan daya saing produknya.
Co-Authors Ardian Widiarto Audia Nur Safitri Ayu Anggraeni Bagas Putra Pradana Eva Safina Rose Fasya Putri Astisa Jati Handayani Lardin - Korawijayanti Maria Theresia Heni W Maria Theresia Heni Widyarti Muhammad Rois Musyafa Alfarizi Nikmatuniayah . Rikawati Rikawati Risma Nor Safitri Rudi Handoyono Sabrina Septi Dri Utami Septian Yudha K Suko Raharjo Tutik Dwi Karyanti Zulaika Putri R