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All Journal Jurnal Ilmiah Ekonomi Islam JURNAL MANAJEMEN MOTIVASI Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Develop Jurnal Informatika Ekonomi Bisnis Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Community Development Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Social Science International Journal of Community Service Jurnal Ekonomi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat MAUIZHAH JURNAL KAJIAN KEISLAMAN Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Social Sciences (FJSS) Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Pengabdian Pancasila (JPP) Journal of Management and Social Sciences Basic and Applied Accounting Research Journal Gudang Jurnal Multidisiplin Ilmu Jurnal Abdimas Lamin Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat PRAGMATIS Jurnal Manajemen dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Kemitraan Masyarakat
Dewianawati, Dwi
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Efektivitas Penggunaan Media Sosial, Promosi, dan Kualitas Layanan dalam Meningkatkan Pendapatan Salon Glowing Pacet Mojokerto (Studi Kasus Salon Glowing Pacet Mojokerto) Buwana, Michael Adi; Setiawan, Erry; Joenarni, Elly; Dewianawati, Dwi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 11 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/yt1mc128

Abstract

Salon Glowing is a beauty salon located in Pacet Mojokerto. Social media is a means used by Salon glowing as a place to promote and display all forms of services. The purpose of this study is to determine the effect of the effectiveness of the use of social media, promotion, and service quality in increasing the income of the Glowing Pacet Mojokerto salon. The research method used in this study uses a quantitative research method by collecting data through surveys and analyses carried out using the distribution of questionnaires on visitors to Salon Glowing. The results showed that the effectiveness of the use of social media, promotion, and service quality on income was partially and simultaneously and together had a positive effect on the value of the regression coefficient (B) X1:0.192; X2:0.166; X3:0.183. For the three variables of the effectiveness of social media use (X1), Promotion (X2) and Service quality (X3) which have a dominant and significant relationship to Revenue (Y), the variables of the effectiveness of social media use (X1) can be seen from the regression coefficient value (β) of 0.329, T calculate x1 = 2.685 > t table = 1.987 and the sig value x1 0.009 <0.05. By understanding these factors, Salon Glowing at pacet was able to optimize their marketing strategy and improve efficiency in the use of social media.
The Role of Financial Accounting in Measuring the Impact of ESG Disclosure on Firm Value Perdana, Buyung Cahya; Dewianawati, Dwi; Indrianto, Dian; Setiawan, Erry
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1271

Abstract

This study examines the mediating role of financial accounting in the relationship between ESG disclosure and firm value. The sample consists of 82 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Firm value is measured using Tobin’s Q, Price-to-Book Value, and Market-to-Book Ratio. ESG disclosure is assessed using Bloomberg/Refinitiv ESG scores and Global Reporting Initiative (GRI)-based content analysis. Financial accounting is proxied by earnings quality, value relevance, timeliness, and conservatism. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that ESG disclosure has a significant positive effect on both financial accounting and firm value. Financial accounting also has a significant positive effect on firm value and mediates the ESG–firm value relationship. The findings confirm that ESG disclosure contributes to firm valuation when accompanied by credible financial accounting practices. This study contributes to the sustainable finance literature by identifying the role of financial accounting as a mediator and provides practical insights for managers and regulators to strengthen integrated reporting practices.
An Analysis of Tax Avoidance in Food Beverage Companies Registered in Indonesia Stock Exchange Dwi Dewianawati; Erry Setiawan
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.143

Abstract

The increasing growth in the food and beverage company indicates the high profitability of the company. Profitability describes the condition in which a company can generate profits at a certain level of sales, assets, and share capital. An increase in profitability requires companies to pay high taxes as well, but in reality, taxpayers do not comply with the tax obligations through tax avoidance attempts. This study aims to determine the effects of profitability and leverage simultaneously on tax avoidance. It is to assess the impact of profitability and leverage partially on tax avoidance. The population used in this study was a food and beverage company registered in the Indonesia Stock Exchange (IDX) during 2017-2019. Furthermore, this study utilized a purposive sampling technique as its sampling technique with a sample size of 13 companies. Multiple Regression Model was employed to determine the effect of independent variables on the dependent variable. Based on the study results, it could be concluded that the variables of Return on Assets (ROA) and leverage simultaneously related to tax avoidance practices in food and beverage companies registered in the Indonesia Stock Exchange (IDX). The variable of Return on Asset (ROA) ratio did not significantly affect tax avoidance in food and beverage companies in the Indonesia Stock Exchange. Meanwhile, leverage significantly affected tax avoidance in food and beverage companies in the Indonesia Stock Exchange. The leverage variable had a dominance effect on tax avoidance in food and beverage companies in the Indonesia Stock Exchange.
Socialization and Training on Income Tax Article 21 Based on the Average Effective Rate (TER) for MSMEs in Watesprojo Village Dwi Dewianawati; Erry Setiawan; Dian Indrianto; Buyung Cahya Perdana; Harjo Lukito; Ratna Agustina
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 12 (2025): GJMI - Desember
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i12.1946

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
OPTIMALISASI SDM DAN INOVASI GREEN MARKET SEBAGAI STRATEGI PEMASARAN WISATA PADA SENTRA UMKM GROSIR BATIK JAWON: Indonesia Ratna Agustina; Dwi Dewianawati; Silvya Nanda Putri; Moch. Nurrozikin Romadhon
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 02 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i02.2280

Abstract

knowledge of effective marketing strategies amidst intense business competition and evolving market demands, especially in the current digital era and society 5.0. This community service research through a tourism program employed qualitative methods with a case study approach. Data collection was conducted through brief interviews and documentation. This results indicate that human resource optimization and green marketing innovation mutually reinforce each other in creating a competitive advantage for the Jawon Batik Wholesale MSME center. For the program's sustainability, it is recommended that MSMEs continue to innovate products and actively collaborate with travel agents and local governments to strengthen promotions. These ongoing efforts will ensure the Jawon Batik production center remains relevant and competitive in an increasingly environmentally conscious market.
Are Financial Ratios Universal? A Cross-Country Perspective Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2391

Abstract

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.
Sosialisasi Penerapan Softskill dan Hardskill Pada Sumber Daya Siswa Dalam Transaksi Keuangan Sosial Media di SMA Negeri 12 Surabaya Dwi Dewianawati; Fajar Purwanto; Erry Setyawan; Buyung Perdana; Novrina Puspitasari; Ratna Agustina; Harjo Lukito
Journal of Community Development Vol. 5 No. 3 (2025): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v5i3.1441

Abstract

This community service activity aims to provide knowledge to SMA 12 Surabaya students about carrying out financial transactions on social media wisely and safely. According to Paais and Apituley (2023) the success of an individual is not only determined by his academic abilities (hard skills), but is also determined by soft skills, a skill needed so that an individual is able to manage his own emotions (intrapersonal skills) and is able to manage emotions when building relationships with others (interpersonal skills). The key to the formation of hard skills and soft skills is resources that are able and willing to change to become better. Student resources play an important role in financial transactions on social media. Some of the problems that exist include students' lack of knowledge about the dangers of making online transactions, and no knowledge about safe online transactions due to lack of information. Therefore, this activity aims to provide additional knowledge and insight about all buying and selling activities via social media, why transactions are made online, payment methods that can be used, and risks that can arise due to online transactions so that students can maximize their soft skills and hard skills. to maintain safe online transactions. Based on the results of the pre-test and post-test, there were 9 students in the "Poor" understanding category and only 1 student after that, in the "Enough" category before that there were 22 students and after that there were 6 students, in the "Good" category before that there were 8 students and after that showed an increase of 32 students. Thus, further community activities are needed regarding wider use of social media so that students can further develop their soft skills and hard skills.
Pendampingan Kewirausahaan dan penyusunan Profil Bisnis Bagi UMKM Desa Krangkuten Kecamatan Gondang Kabupaten Mojokerto Agus Sunaryo; Dwi Dewianawati; Mohamad Johan Efendi; Mokhammad Ridha; Mega Darmi Novita; Elly Joenarni; Dadang Purwo Ariwidodo
Jurnal Kemitraan Masyarakat Vol. 3 No. 2 (2026): Juni : Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v3i2.3315

Abstract

. Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting community economic growth. However, many MSME actors still face challenges in building business identity, developing marketing strategies, and managing finances effectively. Therefore, this community service program aimed to enhance the capacity of MSME actors through entrepreneurship mentoring and business profile development. The activity was conducted on December 8, 2025, at the Karangkuten Village Hall, Gondang District, Mojokerto Regency, involving 25 MSME participants. The methods used included counseling, training, discussions, and mentoring. The materials covered personal branding, marketing management, and business financial management. In addition to delivering the training materials, the service team also assisted participants in preparing business profiles as promotional tools and business identity enhancement. The results indicated that participants gained a better understanding of the importance of personal branding, marketing strategies, and financial management in supporting business development. The outputs of the program included business profiles and digital marketing profiles that can be utilized by MSMEs to expand market reach and improve business professionalism. This activity is expected to encourage MSME digital transformation and enhance business competitiveness and sustainability in Karangkuten Village.
Analisis Journey Map dengan Last Mile Failure dan Dampaknya Terhadap Kepatuhan Pelaporan SPT Tahunan Erstiawan, Martinus Sony; Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Buyung Cahya Perdana; Dwi Dewianawati
Majalah Ekonomi Vol 31 No 1 (2026): Juni 2026
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/q7thcc94

Abstract

Penelitian ini bertujuan untuk menganalisis pengalaman wajib pajak dalam menggunakan sistem Coretax 2026 dalam pelaporan SPT Tahunan, dengan fokus pada fenomena last mile failure yang mempengaruhi kepatuhan pelaporan pajak. Melalui pendekatan Narrative Inquiry yang diperkaya dengan Qualitative Content Analysis (QCA), penelitian ini menggali pengalaman subjektif pengguna untuk memahami tantangan teknis dan prosedural yang dihadapi selama proses pelaporan. Hasil penelitian menunjukkan bahwa masalah utama yang dihadapi pengguna adalah kegagalan fitur otomatisasi, terutama pada fitur prefill bukti potong yang tidak sinkron, yang menyebabkan ketidaknyamanan dan frustrasi. Selain itu, hambatan pada tahap finalisasi, seperti kegagalan tanda tangan digital, memperburuk pengalaman pengguna dan meningkatkan biaya kepatuhan. Penelitian ini merekomendasikan perbaikan dalam sinkronisasi data, penyederhanaan antarmuka pengguna, serta peningkatan transparansi sistem untuk mengurangi beban psikologis dan memperbaiki kepatuhan wajib pajak. Kontribusi penelitian ini penting untuk pengembangan sistem perpajakan digital yang lebih inklusif dan responsif terhadap kebutuhan pengguna.
The Importance Of Fulfillment Of Parenting Patterns And Learning Culture In Pp Muhamadiyah, In Meri Village, Mojokerto Solichah; Dwi Dewianawati; Erry Setiawan
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.14

Abstract

Community service is carried out at PP Muhammadiyah Putri, Meri village, Mojokerto, with the aim of: 1) Supporting and strengthening the Covid-19 countermeasures and prevention programs carried out by the central and local governments. 2) Increasing the level of concern for Unimas academic citivity in accelerating prevention, transmission of Covit -19, 3) Lighten the burden on the community affected by covid -19. Problems faced 1) Low school achievement of children who are left behind in PP Muhammidiyah Putri, 2) Low interest in learning children living in PP Muhammadiya Putri, 3). Less conducive learning environment, the method used in lectures and discussions. Programs implemented are 1) Child Development through Learning Culture, 2) Community Service, 3) Social Service, implemented smoothly as expected. Participants in the activity responded positively and expressed their gratitude to the academic activities of Unimas for providing useful knowledge to participants, namely fostering interest in learning to increase achievement, therefore hope that there is a continuation of the activity and it does not stop here.
Co-Authors Adhis Helsa Aurellia Agus Sunaryo Agus Sunaryo Agus Sunaryo Agus Sunaryo Ajeng Ayu Anggraini Al Hakim, Yusuf Rahman Alam, Megawati Citra Anggraini, Ajeng Ayu Budiarti, Riza Agustin Bunga Aditi Buwana, Michael Adi Buyung Cahya Perdana Buyung Cahya Perdana Buyung Perdana Carissa Sukma, Diyah One Chakim, Muchamad Ainul Dadang Purwo Ariwidodo Dian Hastuti, Poppy Meilina Dian Indrianto Dian Indrianto Efendi, Mohamad Johan Elly Joenarni Elly Joenarni Elok Cahyaning Pratiwi Eny Nuraeni Eny Rachmawati Erry Setiawan Erry Setiawan Erry Setiawan Erry Setiawan Erry Setyawan Fajar Budiyanto Fajar Budiyanto, Fajar Fajar Purwanto Fajar Purwanto, Fajar Fitriyani, Zenita Afifah Fredion Wisudana Frendy Sutikno Frendy Sutikno Frendy Sutikno Hariani, Mila Haris Nur Maghfur Harjo Lukito Hascaria Budi Prasetyo Hastuti, Poppy Meilina Dian Hery Setiawan Ilmi, Sadidatul Indrianto, Dian Irham Miftakhul Jannah Istiqomah, Inuk Wahyuni Joenarni, Elly Juliani Pudjowati Lukito, Harjo Martinus Sony Erstiawan Mega Darmi Novita Megawati Citra Alam Moch. Nurrozikin Romadhon Mohamad Efendi Muhammad Ali Ridwan Junaedi Muhammad Nur Fadlil Naimah, Alful Laili Negoro, Anis Sirojuddin Suryo Nindya Rizkawati Novi Darmayanti Novrina Puspitasari Perdana, Buyung Cahya Permatasari, Oktaviani Poppy Meilina Dian Hastuti Poppy Meilina Dian Hastuti puspitasari, novrina Rahayu, Sari Rahmawati, Erisma Dwi Ratna Agustina Ratna Agustina Ratna Agustina Ratna Agustina, Ratna Ridha, Mokhammad S, Fitria Aini Sania Revanji Oksaputri Sari Rahayu Sari Rahayu Sari Rahayu Sari Rahayu Rahayu Setiawan, Erry Setyaasih, Setyaasih Silvya Nanda Putri Siswati, Endang Siwidyah Desi Lastianti Solichah Solichah Sutikno, Frendy Tri Lestari Wibowo, Widya Nila Ari Yanna Eka Pratiwi Yuyu Jahratu Noor Santy Zenita Afifah Fitriyani