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All Journal JURNAL ECONOMIA Jurnal Pendidikan dan Pengajaran Jurnal Dinamika Akuntansi Dinamika Pendidikan Sains: Jurnal Manajemen dan Bisnis Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Journal of Educational Science and Technology JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Economic Education Analysis Journal AKRUAL: Jurnal Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Journal of Socioeconomics and Development MATAPPA: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Studi Guru dan Pembelajaran Jurnal ABDINUS : Jurnal Pengabdian Nusantara The Indonesian Journal of Accounting Research Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian UNDIKMA Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Business and Accounting Education Journal Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Nasional (JPN) Indonesia Economic Education Analysis Journal International Journal of Economics, Business and Innovation Research Buletin Literasi Budaya Sekolah
Ratieh Widhiastuti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? Anna Kania Widiatami; Dhifah Amaliyah Fadli; Ida Nur Aeni; Ratieh Widhiastuti; Ahmad Nurkhin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7757

Abstract

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.
MAKSIMALISASI BANK SAMPAH: WUJUD PENGENDALIAN LINGKUNGAN DARI PEREMPUAN PEDULI Ratieh Widhiastuti; Satsya Yoga Baswara
Abdimas Galuh Vol 5, No 2 (2023): September 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i2.12151

Abstract

Permasalahan utama yang disepakati untuk segera diselesaikan dengan mitra adalah mengaktifkan dan mengembangkan rintisan bank-bank sampah yang pernah dibentuk di Kelurahan Gunungpati. Solusi yang ditawarkan untuk mengatasi permasalahan tersebut adalah dengan model pengelolaan bank sampah berbasis partisipasi masyarakat dan potensi lokal, melalui pelatihan dan pendampingan yang melibatkan langsung pengelola bank sampah. Kegiatan dibagi dalam dua kelompok besar yaitu (1) pelatihan tentang bank sampah sesuai Peraturan Menteri Lingkungan Hidup dan Kehutanan RI Nomor 14 tahun 2021 tentang Pengelolaan Sampah pada Bank Sampah. Sedangkan yang ke (2) yaitu pelatihan pengelolaan keuangan bank sampah. Kegiatan pengabdian dilakukan dalam bentuk pelatihan dan praktik menyusun pembukuan sederhana untuk bank sampah. Hasil pengabdian menunjukkan bahwa peserta merasa termotivasi kembali untuk menghidupkan bank-bank sampah yang telah lama matisuri. Dan peserta merasa menerima pengetahuan baru terkait bagaimana menyusun laporan keuangan dan pencatatan administrasi yang baik untuk bank sampah.
Peningkatan Skill Pengelolaan Coffeshop Sederhana Bagi Santri Pondok Pesantren Al Asror Kota Semarang Satsya Yoga Baswara; Ratieh Widhiastuti
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.461

Abstract

Strengthening the entrepreneurial spirit at Al Asror Islamic boarding school in Semarang is a top priority in the digital age. The UNNES service team will organize cafe management training for teenage students. This effort is a response to service partner issues that require attention from a variety of parties, both internal to the boarding school and UNNES. This training program follows the previous training on artisanal coffee processing in Islamic boarding schools in 2022. We will explore the potential of students who participated in previous training courses, strengthen their entrepreneurial attitude, and gain a deeper understanding of Asatidz's board leadership style. Expected outcomes of this community service program include publications in recognized national magazines, feature stories in print/electronic media, and feature videos of translation activities. service. All this is aimed at actively contributing to the formation of students' entrepreneurial attitudes and maintaining the uniqueness of Al Asror Islamic Boarding School, while remaining in step with the times.
Peningkatan Skill Pengelolaan Coffeshop Sederhana Bagi Santri Pondok Pesantren Al Asror Kota Semarang Satsya Yoga Baswara; Ratieh Widhiastuti
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.461

Abstract

Strengthening the entrepreneurial spirit at Al Asror Islamic boarding school in Semarang is a top priority in the digital age. The UNNES service team will organize cafe management training for teenage students. This effort is a response to service partner issues that require attention from a variety of parties, both internal to the boarding school and UNNES. This training program follows the previous training on artisanal coffee processing in Islamic boarding schools in 2022. We will explore the potential of students who participated in previous training courses, strengthen their entrepreneurial attitude, and gain a deeper understanding of Asatidz's board leadership style. Expected outcomes of this community service program include publications in recognized national magazines, feature stories in print/electronic media, and feature videos of translation activities. service. All this is aimed at actively contributing to the formation of students' entrepreneurial attitudes and maintaining the uniqueness of Al Asror Islamic Boarding School, while remaining in step with the times.
Financial literacy on MSME export import decisions and the affecting individual and social factors Farliana, Nina; Sakitri, Wijang; Utami, Sri; Widhiastuti, Ratieh; Rahmaningtyas, Wisudani
JOURNAL OF SOCIOECONOMICS AND DEVELOPMENT Vol 6 No 2 (2023): October
Publisher : Publisher of Widyagama University of Malang (UWG Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jsed.v6i2.4539

Abstract

This study aims to analyze financial literacy affecting export and import decisions, and to analyze what individual and social factors affecting the said financial literacy. The design of this research was clausal associative, with quantitative approach. The sample of this research was MSME actors in Central Java province who were successful or oriented towards carrying out export and import activities. The data collection techniques were questionnaires and documentation. This study used structural equation modeling with Lisrel 8.80 software. The data were analyzed with Confirmatory Factor Analysis. The results showed that there was a significant effect between individual ability on financial literacy and financial literacy on export and import decisions, while between social variables and financial literacy, there was not a significant effect. MSMEs had cooperative characteristics in running their business to complement each other's limitations and gain specific competitive advantages to compete in the global environment, especially export and import activities, so that they could contribute to the national economy. Suggestions for further research, the government should act as an aggregator or facilitator for sharing knowledge regarding financial literacy between MSMEs, MSMEs and academics, MSMEs and related communities, and MSMEs and national private parties.JEL Classification F20; G53; L26
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Sukoharjo dengan Latar Belakakng Pendidikan sebagai Variabel Moderating Kumalaningrum, Anisa; Widhiastuti, Ratieh
Business and Accounting Education Journal Vol 4 No 2 (2023): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v4i2.70304

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Sukoharjo dengan Latar Belakang Pendidikan sebagai Variabel Moderating. Populasi dalam penelitian ini seluruh wajib pajak UMKM dengan jenis perusahaan perseorangan sejumlah 273 UMKM. Penentuan sampel menggunakan simple random sampling dengan menggunakan rumus slovin diperoleh hasil 162 UMKM. Teknik pengumpulan sampel menggunakan angket (kuesioner) dengan bantuan google form. Teknik analisis yaitu analisis statistic descriptive dan analisis Moderated Regression Analysis (MRA). Hasil penelitian ini yaitu pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak, latar belakang pendidikan memperkuat pengaruh antara pengetahuan perpajakan dan kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak.
Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index Ratieh Widhiastuti; Puji Harto
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 10 No 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.1

Abstract

This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The research sample was determined by using purposive sampling method, and obtained 231 units of analysis. The analysis tool used descriptive and moderated regression analysis. The results of the descriptive analysis showed that on average the number of audit committees and independent commissioners was ideal and according to the rules, institutional ownership was more than 50% of all companies in all industrial sectors. The test results showed that the audit committee and stakeholder pressure had a significant positive effect on integrated reporting, while the independent commissioner had a significant negative effect. Profitability was able to weaken the effect of the audit committee, strengthen the effect of independent commissioners, and was not able to moderate the effect of stakeholder pressure on integrated reporting. Suggestions from this study are to increase the number of audit committees and independent commissioners for the company indexed Kompas100 that does not meet the minimum standards, as a form of corporate responsibility and a form of company compliance with OJK rules.
The Influence of Sustainable Marketing on Gen Z Users' Value Perception, Image, and Intention at Sports Events Baswara, Satsya Yoga; Widhiastuti, Ratieh; Rahayu, Tandiyo; Dewi, Eko Nurcahya; Saefullah, Muhamad Rekhan; Ni’am, Sufa’Ah Hurumun
Economic Education Analysis Journal Vol. 13 No. 3 (2024): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/6z93yj37

Abstract

The recent upsurge in sporting events has instigated a positive shift in the habits of Generation Z, placing a strong emphasis on embracing a healthy lifestyle through sports while also prioritizing other aspects of life. This comprehensive study delves into the impact of sustainable marketing activities (SMA) on the perceived value and self-image associated with sporting events, as well as its influence on the intention of Gen Z individuals to actively participate in these events (Sports User Behavioral Intention/SUBI). Given the paramount importance of sustainability in organizing sporting events, this study aims to uncover effective strategies for marketing these events to appeal to a wider user base, both in digital and non-digital realms. Through comprehensive data collection via questionnaires and rigorous analysis using the PLS (Partial Least Squares) method, we anticipate elucidating the intricate relationship between SMA, sports event image, perceived value, and sports user intention. Additionally, we seek to explore the mediating role of perceived value and event description in this dynamic relationship. The results of this study hold the potential to revolutionize sustainable marketing for sports events and carry profound implications for event management and sustainability. By identifying limitations and opportunities for future research, this study paves the way for further advancements in this vital field.
Optimalisasi Produksi Gula Aren Curah pada Industri Rumah Tangga di Desa Pasigitan, Kabupaten Kendal Baswara, Satsya Yoga; Widhiastuti, Ratieh; Dewi, Eko Nurcahya; Fathurrohman, Muhammad Dwilian; Ali, Noor Faqih Udin; Niam, Sufa’ah Hurumun
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 1 (2025): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v6i1.1110

Abstract

Entrepreneurship is a crucial aspect in Indonesia in 2024. In the post-COVID-19 era, livelihoods can no longer rely solely on employers but must also be developed from the grassroots level through collaboration to create new job opportunities. This is essential to attract the interest of Indonesia's productive generation, particularly among rural communities and, more broadly, among nearby urban areas. Pasigitan Village, located in Boja Subdistrict, Kendal Regency, is a highland area with excellent agricultural potential. In addition to its agricultural products, Pasigitan Village also has side industries in the form of home-based businesses producing palm sugar, either in solid or bulk form, which holds great potential to be marketed to sugar export suppliers. Based on this, the UNNES service team aims to assist these home-based industries in obtaining the PIRT (Household Food Industry) certification. This certification includes training to help producers comply with good manufacturing practices and meet market standards, allowing their palm sugar products to be marketed more broadly and reach more distant markets. The selected method for this community service activity is socialization and assistance. The socialization will explore the palm sugar producers in Pasigitan Village who are part of the home-based industry group and familiarize them with PIRT standards. The assistance will then provide knowledge, understanding, and skills on how to achieve the PIRT standards. The goal is to address the existing problems and create a positive impact.
Kerajinan Tulang Daun: Penguatan Keterampilan Menuju Mompreneur Widhiastuti, Ratieh; Aeni, Ida; Widiatami, Anna; Julia Rossa, Fadilla; Firna, Lyra; Annajwa, Hasya
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 7 Nomor 4 Tahun 2024
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v7i2.3754

Abstract

Ide kreatif dengan menumbuhkan semangat berwirausaha dengan menggunakan bahan baku alami merupakan salah satu bentuk implementasi dari salah satu ide dasar green business yaitu green finance. Kemandirian keuangan yang tidak hanya bergantung nasib pada hasil pertanian, peternakan, dan kehadiran peziarah di Desa Nyatnyono menjadi isu penting untuk ditangani. Tujuan kegiatan pengabdian ini adalah menggali kreatifitas warga lokal utamanya ibu-ibu muda, dengan menjadikan bahan alam yang tersedia menjadi benda yang bernilai ekonomis. Kegiatan pengabdian dibagi dalam beberapa tahapan yaitu koordinasi, pelatihan, praktik pembuatan produk kerajinan dari tulang daun sekaligus pengemasannya, dan monitoring sekaligus evaluasi kegiatan. Kegiatan pengabdian telah terlaksana selama satu hari dengan menghadirkan pelatih yang sudah sukses menjalani bisnis tulang daun. Peserta pengabdian merasa puas karena bisa mengetahui manfaat ekonomis dari daun, dan merasa senang bisa membuat kerajinan dari tulang daun. Peserta pengabdian mengharapkan pelatihan lanjutan untuk membuat kerajinan dari tulang daun yang lebih rumit.
Co-Authors - FACHRURROZIE -, Kardiyem ACHMAD RIFAI Aeni, Ida Ahmad Nurkhin Ahmad Saiful Mukmin Ajie Pangestu Ali, Noor Faqih Udin Anna Kania Widiatami Annajwa, Hasya Apriliana, Shalum Rizki Ardyansyah, Faisal Arief Yulianto Atika Nurdiana Aulia Istna Karimah Baswara, Satsya Yoga Dhifah Amaliyah Fadli Dwi Endah Kusumaningtias Eko Nurcahya Dewi Eva Nur Halimah Farika, Ummi Fathurrohman, Muhammad Dwilian Firna, Lyra Hana Netti Purasani Hanna Netti Purasani Hengky Pramusinto Ida Nur Aeni Ida Nur Aeni Imas Nurani Islami Indah Setia Ningrum Indrawati Indrawati Indri Murniawaty, Indri Ita Nuryana Jati, Kuat Waluyo Julia Rossa, Fadilla Kanaka, Salsabila Kiswanto Kiswanto Kumalaningrum, Anisa Maghfiroh, Umi Minhatul Maula Mudrikah, Saringatun Narenda, Alfa Nariska, Setia Niam, Sufa’ah Hurumun Nina Farliana Ni’am, Sufa’Ah Hurumun Nurdian Susilowati Oriesta Dhea Budi Utamy Pamilih, Isnaeni Puji Harto Purasani, Hana Netti Putri Della Ramadhani5 Retnoningrum Hidayah Riahmatika, Ishma Rusdiana Rusdiana Saefullah, Muhamad Rekhan Salis, Abdul Rozaq Selvia Rahayu Selvia Rahayu Shalum Rizki Apriliana Sri Utami Susmy Lianingsih Tandiyo Rahayu Widiatami, Anna Widiyastuti, Maulina Wijang Sakitri Wisudani Rahmaningtyas