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All Journal Indonesian Journal of Community Services eCo-Buss Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Ilmiah Sultan Agung
Sri Anik, Sri
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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DAMPAK PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKUNTABILITAS LAPORAN KEUANGAN TERHADAP KINERJA INSTANSI PEMERINTAH DAERAH (SKPD KOTA SEMARANG) Azizah, Salma Nur; Anik, Sri
Jurnal Ilmiah Penelitian Mahasiswa Vol 2, No 3 (2023): Desember 2023
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

daerah dan akuntabilitas laporan keuangan terhadap kinerja instansi pemerintah daerah pada SKPD Kota Semarang. Populasi dalam penelitian ini yakni pegawai SKPD Kota Semarang sebanyak 115 orang dan sampel sebanyak 90 orang menggunakan teknik purposive sampling yang sesuai dengan kriteria sampel.Metode penelitian kuantitatif dengan pendekatan explanatory research, serta jenis data yang digunakan yakni data primer dengan menggunakan metode penyebaran kuesioner pada lokasi penelitian yang telah ditentukan. Teknik analisis data yang digunakan yakni uji kualitas data dengan menggunakan software SPSS Statistic 26.Hasil dari seluruh uji kualitas data yakni menghasilkan data yang valid serta reliabel, hasil dari uji asumsi klasik dengan data yang dipakai dalam penelitian ini yakni semua variabel telah dinyatakan tidak adanya multikolinieritas serta dalam penelitian ini sudah berdistribusi normal.Pada hasil penelitian ini membuktikan bahwa penerapan sistem akuntansi keuangan daerah berpengaruh positif signifikan terhadap kinerja instansi pemerintah daerah, sedangkan untuk akuntabilitas laporan keuangan memberikan pengaruh positif signifikan terhadap kinerja instansi pemerintah daerah.Kata Kunci: Sistem akuntansi keuangan daerah, akuntabilitas laporan keuangan, kinerja instansi pemerintah daerah.
Meningkatkan Penjualan Online UMKM Desa Temuroso Demak dengan Digital Marketing Anik, Sri; Wasitowati, Wasitowati; Gulnoria, Revy Amyneva
Indonesian Journal of Community Services Vol 6, No 1 (2024): May 2024
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.6.1.39-49

Abstract

Temuroso is a village in Guntur, Demak, Central Java. Several community members in Temuroso have created entrepreneurs with different types of businesses, namely: fashion, culinary, trade, handicrafts, food, and drinks. Since Covid-19, many domestic and global economic sectors have been affected. The impact of this pandemic is being felt by MSMEs sector. The decline in MSME and cooperative turnover due to COVID-19 is very significant. Therefore, MSME actors in Temuroso need to be given training related to digital marketing so they can market their products online so as to further improve sales performance. The implementation of community service for digital market training in Temuroso was carried out comprehensively, starting from introducing digital marketing through the Shopee marketplace, uploading products, and registering for free shipping. This training was attended by 20 out of 79 UMKM actors, especially those who were very familiar with gadgets and digitalization, guided by competent resource persons. In the digital marketing training, only 20% succeeded in creating an account on the Shopee marketplace and uploading their products, this showed that digital marketing training for business actors (MSMEs) is able to improve sales performance because MSME products are better known to the wider community. Furthermore, this digital marketing training is expected to improve the welfare of MSMEs in Temuroso, Guntur, Demak, Central Java. This digital market training can have an impact on increasing sales and will further improve sales performance and welfare of MSMEs in Temuroso village, Guntur, Demak, Central Java.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Corporate Social Responsibility (CSR) Kormen, Adzima Salsa Haliza; Anik, Sri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1145

Abstract

Corporate Social Responsibility (CSR) has rapidly emerged as a significant priority in the corporate realm, particularly for corporations in the mining industry that directly affect the environment. This research seeks to analyze the impact of profitability, business size, and growth on CSR disclosure among mining firms listed on the Indonesia Stock Exchange (IDX) for the period of 2022-2023. A quantitative methodology using an explanatory study design and multiple linear regression analysis was used to evaluate the hypotheses. The findings indicate that profitability, as assessed by Return on Assets (ROA), substantially affects CSR disclosure, although firm size and expansion have no significant impact. The data indicate that, despite the expectation for big or high-growth businesses to engage more in CSR, severe rules in the mining industry have a more significant impact on CSR disclosure. This research offers significant insights into the determinants of CSR disclosure within a heavily regulated industry.
Strategi Pengembangan Industri Rumah Tangga-Usaha Mikro (IRT-UM) Annisa 36 dan Bandeng Presto Pandean di Kota Semarang dalam Menciptakan Keungggulan Kompetitif Sulistyo, Heru; Gunarto, Gunarto; Anik, Sri; Adi, Henny Pratiwi; Adiwijaya, Zainal Alim; Saputri, Pungky Lela
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.93-105

Abstract

Industri Rumah Tangga Annisa 36 Semarang, yang berdiri sejak 17 Agustus 2023, memproduksi berbagai makanan seperti kentang mustofa, peyek, dan kue kering. Sementara itu, IRT Bandeng Presto Pandean, berdiri sejak Maret 2015 di Pandean Lamper, Kota Semarang, fokus pada produk bandeng seperti bandeng presto, otak-otak, pepes, nugget, bakso, dan sate bandeng sebagai oleh-oleh khas Semarang. Permasalahan yang dihadapi kedua IRT-UM adalah bagaimana mengembangkan usaha agar kompetitif. Kajian dilakukan menggunakan analisis SWOT, meliputi kekuatan, kelemahan, peluang, dan ancaman pada aspek keuangan, sumber daya manusia, produksi, pemasaran, dan promosi. Hasil analisis dikembangkan dalam matriks SWOT yang menawarkan empat strategi utama: SO (Strength-Opportunity), WO (Weakness-Opportunity), ST (Strength-Threat), dan WT (Weakness-Threat). Strategi yang dipilih disesuaikan dengan kondisi masing-masing IRT-UM dan bergantung pada keputusan pemilik usaha. Pendekatan ini bertujuan membantu Annisa 36 dan Bandeng Presto Pandean meningkatkan daya saing dan menciptakan keunggulan kompetitif dalam industri pangan lokal.Annisa 36 Home Industry, established on August 17, 2023, in Candi Losmen, Semarang City, produces various food items such as crispy fried potatoes (kentang mustofa), traditional crackers (peyek), and assorted cookies. Meanwhile, Bandeng Presto Pandean Home Industry, founded in March 2015 in Pandean Lamper, Semarang City, specializes in milkfish-based products, including bandeng presto, milkfish otak-otak, steamed milkfish (pepes), milkfish nuggets, milkfish meatballs, and milkfish satay, making it a prominent producer of Semarang's signature food souvenirs. The main challenge faced by these two micro-enterprises (IRT-UM) is how to develop their businesses to remain competitive. The study utilizes a SWOT analysis framework, which examines internal conditions (strengths and weaknesses) and external factors (opportunities and threats) across financial, human resources, production, marketing, and promotional aspects. The results are structured into a SWOT matrix offering four primary business strategies: Strength-Opportunity (SO), Weakness-Opportunity (WO), Strength-Threat (ST), and Weakness-Threat (WT). The strategy selection is tailored to the unique conditions of each home industry and depends significantly on the decision-making of the respective business owners. This approach aims to assist Annisa 36 and Bandeng Presto Pandean in enhancing their competitiveness and establishing a sustainable edge within the local food industry.
Pengaruh Intensitas Aset Tetap dan Reputasi Auditor terhadap Manajemen Pajak Perusahaan pada Perusahaan Bidang Kesehatan yang Terdaftar di BEI Mabrian, Ayu Maretha; Anik, Sri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20392

Abstract

Tax management Issues related in healthcare sector companies persist. That’s a result of the impact of fixed asset intensity and auditor reputation. This research to assess impact of fixed asset intensity and auditor reputation on tax management within health sector listed on IDX. This research is explanatory. The population comprises health sector listed on the IDX from 2019 to 2024, the sample selection technique employed is purposive sampling, resulting in total of 60 samples. The analysis method used is t tests and F tests. The t test indicates that the intensity of fixed assets has significant positive impact on tax management (P=0.001), and the reputation of auditors also has significant positive influence on tax management (P=0.042). The F test has significance value of 0.047. The findings of this research indicate that both fixed asset intensity and auditor reputation can collectively influence tax management in health sector listed on the IDX.
Pengaruh Peer To Peer Lending Dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM Di Kota Semarang Alfina Arfianti, Vera; Sutapa; Anik, Sri; Mutoharoh
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 6 No 1 (2025): Juni ( In Progress )
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v6i1.4721

Abstract

The relationship between peer to peer lending and financial literacy has a primary function by influencing the financial performance of MSMEs in Semarang City. On the one hand, peer to peer lending provides financing options that are more easily accessible to MSMEs who often have difficulty in obtaining formal loans. However, without adequate financial literacy, MSME actors are at risk of mismanaging loans, such as choosing products with high interest rates or being unable to prepare a good payment plan. This can lead to financial problems such as bad debts or liquidity crises that hinder business growth. This study focuses on the analysis of the influence of peer to peer lending and financial literacy on the performance of MSMEs in Semarang City. The quantitative method with an explanatory research approach was chosen to describe the relationship between the variables studied precisely. The population in this study consisted of culinary MSMEs in Semarang City with a total of 3,291 with a sample of 100 MSMEs with the criteria of having been in business for more than 3 years with a minimum of 2 employees. The analysis shows that peer to peer lending and financial literacy have a significant impact on the financial performance of MSMEs in Semarang City and it is hoped that business actors can take part in financial training or education so that they can design capital management strategies, maximize the use of resources, and reduce financial risks more efficiently.
PENGARUH KOMISARIS, DIREKSI, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERBANKAN DI BEI 2019-2023 Mentari Putri, Dhea Tsabitah; Anik, Sri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5936

Abstract

Studi ini melihat bagaimana Direksi, Dewan Komisaris, Komite Audit, Komisaris Independen dan Kualitas Audit berdampak pada integritas laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Studi eksplanatori ini menggunakan pendekatan kuantitatif. Semua bank yang terdaftar di Bursa Efek Indonesia (BEI) dipilih sebagai sampel menggunakan metode purposive sampling. Hasil analisis regresi linear berganda menunjukkan bahwa kredibilitas laporan keuangan ditingkatkan oleh kualitas audit Direksi, Dewan Komisaris, dan Audit. Komisaris Independen dan Komite Audit, di sisi lain, tidak memiliki kekuatan yang signifikan. Hasil ini menunjukkan bahwa meningkatkan kemampuan pengawasan internal dan kualitas audit sangat penting untuk memastikan laporan keuangan tetap jelas dan dapat diandalkan. uangan.
Pengaruh Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Melalui Corporate Social Responsibility Kristin, Kristin; Anik, Sri
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2762

Abstract

Penelitian ini bertujuan mengkaji dampak good corporate governance, profitabilitas, leverage pada nilai perusahaan melalui corporate social responsibility. Populasi dalam penelitian ini yakni perusahaan manufaktur sektor industri dasar dan kimia yang tercatat di bursa efek Indonesia tahun 2021-2024. Jumlah sampel pada penelitian ini sejumlah 22 perusahaan yang lolos kriteria sampel yang ditetapkan. Teknik pengambilan sampel memakai metode purposive sampling, artinya penentuan sampel sesuai kriteria tertentu. Metode analisis data menggunakan regresi linear berganda dan uji sobel dengan SPSS versi 29 untuk menguji hubungan antara variabel. Hasil penelitian memperlihatkan jika good corporate governanace berpengaruh positif dan signifikan pada nilai perusahaan dengan nilai t statistik 3,076 (p-value 0,003), profitabilitas tidak terbukti berpengaruh pada nilai perusahaan dengan nilai t statistik 1,669 (p-value 0,099), leverage terbukti berpengaruh negative serta signifikan pada nilai perusahaan dengan nilai t statistik -2,228 (p value 0,029), corporate social responsibility tidak terbukti memediasi hubungan antara good corporate governance, profitabilitas, leverage terhadap nilai perusahaan dengan nilai two-tailed probability lebih besar dari 0,05. Penelitian ini menyoroti pentingnya perusahaan untuk menerapkan tata kelola perusahaan yang baik, memperoleh laba maksimal, pengelolaan utang yang baik untuk meningkatkan nilai perusahaan melalui kegiatan sosial perusahaan.
Co-Authors Alfina Arfianti, Vera Andina Juhara, Andina Azizah, Salma Nur Gulnoria, Revy Amyneva Gunarto Gunarto Henny Pratiwi Adi Heru Sulistyo Kormen, Adzima Salsa Haliza Kristin, Kristin Mabrian, Ayu Maretha Mentari Putri, Dhea Tsabitah Mutoharoh Saputri, Pungky Lela Sutapa Wasitowati Wasitowati, Wasitowati Zainal Alim Adiwijaya, Zainal Alim