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All Journal Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Develop Jurnal Informatika Ekonomi Bisnis Jurnal Ilmiah Manajemen Kesatuan 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) 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
Dewianawati, Dwi
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Analisis Ukuran Perusahaan Dan Profitabilitas Terhadap Timelines Dengan Good Corporate Governance Sebagai Variabel Intervening Dewianawati, Dwi; Agustina, Ratna; Indrianto, Dian; Puspitasari, Novrina
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3026

Abstract

Semua perusahaan go public diwajibkan untuk menyampaikan laporan keuangan yang disusun sesuai dengan standar akuntansi keuangan dan telah diaudit oleh akuntan publik yang terdaftar di Otoritas Jasa Keuangan.. Tujuan penelitian untuk mengetahui pengaruh ukuran perusahaan dan profitabilitas terhadap timelines melalui Good Corporate Government Populasi dalam penelitian ini adalah perusahaan Perbankan yang dipublikasikan di Bursa Efek Indonesia dengan sampel sebanyak 23 perusahaan perbankan dari tahun 2015-2019. Penelitian ini menggunakan Partial Least Square (PLS) Masing – masing hipotesis tersebut dianalisis menggunakan software Smart PLS 3.0 untuk menguji hubungan antar variabel. Hasil penelitian yang telah dilakukan, maka disimpulkan hal sebagai berikut : Profitabilitas berpengaruh terhadap Good Corporate Government dengan mendapatkan dukungan arah pengaruh yang positif di dalam penelitian ini. Ukuran Perusahaan berpengaruh terhadap Good Corporate Government dengan mendapatkan dukungan arah pengaruh yang positif dalam penelitian ini. Profitabilitas berpengaruh terhadap Timeliness dengan mendapatkan dukungan arah pengaruh yang positif di dalam penelitian ini.Ukuran Perusahaan berpengaruh terhadap Timeline” dengan mendapatkan dukungan arah pengaruh yang negatif di dalam penelitian ini. Good Corporate Government berpengaruh terhadap Timeliness
Pengaruh Aktualisasi Diri, Gaya Hidup dan Media Sosial terhadap Keputusan Pembelian di Dhog Rawuh Coffee Trawas Kabupaten Mojokerto S, Fitria Aini; Dewianawati, Dwi; Joenarni, Elly; Sutikno, Frendy
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/ymanm180

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan pembelian di Dhog Rawuh Coffee Trawas Kabupaten Mojokerto yang meliputi aktualisasi diri, gaya hidup dan media sosial, baik secara parsial, simultan maupun dominan. Jenis penelitian yang dipakai adalah kuantitatif. Sampel penelitian berjumlah 98 responden. Teknik analisis data memakai analisis regresi linier berganda mengunakan program SPSS 25.0. Berdasarkan hasil penelitian diperoleh hasil persamaan regresi linier berganda Y=7,743+0,240X1+0,642X2 0,161X3+e. Hasil uji t dapat diketahui bahwa variabel aktualisasi diri memiliki Nilai Sig. 0,026 < 0.05, variabel gaya hidup memiliki Nilai Sig. 0,000 < 0,05 dan variabel media sosial memiliki Nilai Sig. 0,086 > 0,05 yang berarti variabel aktualisasi diri dan variabel gaya hidup masing – masing memiliki pengaruh positif dan signifikan secara parsial terhadap keputusan pembelian. Variabel media sosial tidak memiliki pengaruh signifikan terhadap keputusan pembelian. Hasil uji F memiliki Nilai sig. 0,000 < 0,05 yang berarti aktualisasi diri, gaya hidup, dan media sosial berpengaruh secara simultan terhadap keputusan pembelian. Nilai koefisien determinasi Adjusted R-square sebesar 0,589, hal ini berarti 58,9% keputusan pembelian dipengaruhi oleh aktualisasi diri, gaya hidup, dan media sosial. Sedangkan sisanya yaitu sebesar 41,1 % dipengaruhi oleh variabel lain yang tidak diuji dalam penelitian ini.
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.
Analysis of workload, career development, and compensation for employee retention at PT Angkasa Pura Indonesia Sobirin, Anas; Dewianawati, Dwi; Suryo Negor, Anis Sirojuddin
Enrichment : Journal of Management Vol. 15 No. 5 (2025): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i5.2408

Abstract

In the workplace, especially companies, they must have good human resource management. One of them is related to fulfilling what employees need or the rights of the employees themselves based on the regulations and agreements that have been agreed upon by both parties. Therefore, in this case, the company will not lose employees, especially those who have great potential for the company. This study aims to analyze the influence of workload, career development, and work compensation on employee retention at PT Angkasa Pura Indonesia (Case Study at Zainuddin Abdul Madjid International Airport Lombok). The method used was quantitative by distributing questionnaires to 108 non-structural permanent employees. Data were analyzed using validity tests, reliability tests, classical assumption tests, regression analysis, hypothesis testing, and determination coefficients. The results show that these three independent variables have a positive and significant effect on employee retention, either partially or simultaneously, with career development having a dominant effect
Corporate Governance Influence on Sustainable Financial Management in Emerging Markets Dewianawati, Dwi; Setiawan, Erry
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4352

Abstract

Corporate governance has emerged as a strategic issue in ensuring the sustainability of financial management, particularly in emerging markets that face governance challenges and increasing global pressure to adopt sustainable practices. This study aims to examine the effect of corporate governance on sustainable financial management by emphasizing the role of governance mechanisms in promoting long-term oriented financial performance. The study employs an explanatory quantitative approach using secondary data obtained from the annual reports and sustainability reports on the IDX over the period 2020–2024. Corporate governance mechanisms are measured through the proportion of independent commissioners, board of directors’ size, institutional ownership, and the existence of an audit committee, while sustainable financial management is proxied by sustainable profitability, profit persistence, and ESG-based investment intensity. Data were analyzed using panel regression techniques with fixed effect and random effect models, complemented by robustness tests to ensure the consistency of the results. The findings indicate that corporate governance has a significant influence on sustainable financial management, particularly through the role of independent boards and audit committees in enhancing transparency and efficiency in financial decision-making. The study concludes that strong governance practices contribute to improving corporate financial resilience and supporting sustainability agendas in emerging markets.
OPTIMALISASI SDM DAN INOVASI GREEN MARKET SEBAGAI STRATEGI PEMASARAN WISATA PADA SENTRA UMKM GROSIR BATIK JAWON: Indonesia Agustina, Ratna; Dewianawati, Dwi; Silvya, Nanda Putri; Romadhon , Moch. Nurrozikin
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.
Co-Authors 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 Carissa Sukma, Diyah One Chakim, Muchamad Ainul Dian Hastuti, Poppy Meilina Dian Indrianto Dian Indrianto 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 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 Junaedi, Muhammad Ali Ridwan Lukito, Harjo Megawati Citra Alam Mohamad Efendi Muhammad Nur Fadlil Naimah, Alful Laili Negoro, Anis Sirojuddin Suryo Nindya Rizkawati Novi Darmayanti Novrina Puspitasari Perdana, Buyung 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 Romadhon , Moch. Nurrozikin S, Fitria Aini Sania Revanji Oksaputri Sari Rahayu Sari Rahayu Sari Rahayu Sari Rahayu Rahayu Setiawan, Erry Silvya, Nanda Putri Siswati, Endang Sobirin, Anas Solichah Solichah Suryo Negor, Anis Sirojuddin Sutikno, Frendy Tri Lestari Wibowo, Widya Nila Ari Yuyu Jahratu Noor Santy Zenita Afifah Fitriyani