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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Penelitian Ekonomi dan Bisnis Measurement : Jurnal Akuntansi E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Mirai Management Al Tijarah SEIKO : Journal of Management & Business Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JE (Journal of Empowerment) Sebelas Maret Business Review Jurnal Ilmu Komputer dan Bisnis BENING Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Darma Agung Jurnal Ilmiah ASET JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Industri Pariwisata Bima Journal : Business, Management and Accounting Journal Jurnal Manajemen dan Profesional Transformasi Journal of Social And Economics Research JURNAL SAINS DAN TEKNOLOGI MARITIM Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Indonesian Journal Economic Review (IJER) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajerial dan Bisnis Tanjungpinang Journal of Innovative and Creativity Serat Acitya Jurnal Ekonomika dan Bisnis Asian Journal of Management, Entrepreneurship and Social Science International Conference on Digital Advanced Tourism, Management, and Technology
Kartika, Erawati
AKI University
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Manajemen Budidaya Kangkung dan Lele Berbasis Aquaponik untuk Meningkatkan Pendapatan Warga Kelurahan Mlatiharjo Widjaja, Stephanus; Kartika, Erawati; Listyawati, Ika
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.20895

Abstract

Kelurahan Mlatiharjo yang terbagi ke dalam 6 rukun warga dan 41 rukun tetangga, memiliki karakteristik warga yang mayoritas bekerja sebagai karyawan atau buruh. Karakteristik tersebut yang menjadi salah satu keterbatasan yang dihadapi oleh warga selain keterbatasan lain yaitu tempat dan sumber daya. Permasalahan yang dihadapi mitra adalah mitra membutuhkan usaha yang mudah implementasinya, tidak memerlukan tempat yang luas, tidak membutuhkan modal yang besar dan mudah perawatannya. Permasalahan lain ialah mitra tidak memiliki pemahaman tentang pengelolaan usaha dan keuangan. Tujuan dari kegiatan pengabdian ini adalah membantu menjaga ketersediaan pangan dan memberikan manfaat ekonomis melalui penjualan hasil budidaya. Tujuan lainnya ialah memberikan keterampilan dasar pengelolaan usaha budidaya dan pengelolaan keuangan. Metode tahapan pelaksanaan yang diterapkan yaitu tahap pengumpulan data, tahap sosialisasi, tahap pelaksanaan kegiatan, tahap pendampingan dan tahap evaluasi kegiatan. Hasil yang diperoleh dari kegiatan pengabdian ini dari sisi mitra ialah mitra memiliki media dan peralatan budidaya, memiliki keterampilan dalam mengelola usaha budidaya dan memiliki keterampilan dalam mengelola keuangan. Dari sisi tim pengabdian kegiatan ini menghasilkan luaran yaitu publikasi artikel pada koran, video, poster dan artikel jurnal. Dari sisi mahasiswa kegiatan ini menghasilkan luaran berupa rekognisi mata kuliah sebanyak 6 SKS.
Pengaruh Lingkungan Kerja, Kesehatan Kerja, Keselamatan Kerja Terhadap Produktivitas Karyawan (Studi Kasus PT. Optima Sinergi Convestama Kota Semarang) Aprilia, Rosa; Kartika, Erawati; Nathanael, Suhaji
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.233

Abstract

This research aims to examine the influence of the work environment, work health and work safety on employee productivity at PT. Optima Sinergi Convestama Semarang City. This type of research is explanatory research. The sampling technique was a census and data collection through distributing questionnaires and interviews with 125 respondents. The data analysis method used is multiple linear regression with SPSS 23. The F Test results in the research found that the work environment, work health and work safety have a significant effect on employee productivity at PT. Optima Sinergi Convestama Semarang City. This means that improving working environmental conditions, occupational health and occupational safety also has an impact on improving employee productivity conditions, and vice versa. The results of the calculation of the coefficient of determination value were obtained at 0.720, which means that the influence of the work environment, work health and work safety on employee productivity is 7.20%. In conclusion, the work environment, work health and work safety have a positive and significant effect on the productivity of PT Optima Sinergi Convestama Semarang City.
Faktor Penentu Nilai Perusahaan: Peran Ukuran Perusahaan dan Profitabilitas di Indonesia Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Kartika, Erawati; Prawatiningsih, Desty
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4007

Abstract

This study aims to analyze the influence of company size and profitability on company value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The study used a quantitative method with multiple linear regression analysis. Secondary data from the company's financial statements is used, including total assets, Return on Assets (ROA), and Price to Book Value (PBV). Classical assumption tests are performed to ensure the feasibility of the model, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that company size and profitability have a positive and significant influence on the value of the company both partially and simultaneously. The Adjusted R² coefficient of 52.1% shows that these two variables together are able to explain the variation in the company's value. This research emphasizes the importance of company management in improving operational scale and efficiency to create higher value for shareholders.
Portfolio Diversification Opportunities On The Asean 5 Stock Market And Sectoral Stock Indexes On The Indonesian Stock Exchange Rahmat Budi Santoso; Erawati Kartika; Ika Listyawati 
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 1 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i1.59

Abstract

This study aims to examine portfolio diversification opportunities on the stock markets of Indonesia, Singapore, Malaysia, Thailand, and the Philippines, as well as sectoral stock price indices on the Indonesian Stock Exchange. The data used is the closing daily price index for the period January 2021 – October 2023. The analysis method uses principal component analysis. The results show that the first forming component includes the Indonesian stock market and its sectoral stock price index. The second component is filled by the stock markets of Singapore, Malaysia, Thailand, and the Philippines. The third component is the consumer goods cyclical and technology sector, then the fourth component is the consumer goods non-cyclical and healthcare sector. Based on the research results, it shows that there are differences in return variance between the five stock markets on ASEAN 5 and the sectoral stock price index on the Indonesia Stock Exchange. Investors can diversify their portfolios into other countries stock markets that have a low correlation with the domestic stock market. This also helps investors outside Indonesia to look for opportunities to diversify into various stock sectors on the Indonesian stock exchange, even though the opportunities are limited.
Implikasi Reward dan Turnover Intention Terhadap Kinerja Karyawan Dengan Pengumpulan Data Berbasis IT: Studi Kasus Yayasan Bina Budhi Wibisono, Leo Agung; Kartika, Erawati; Widayati, Yohana Tri; Widjaja, Stephanus
Jurnal Ilmu Komputer dan Bisnis Vol. 16 No. 1 (2025): Vol. 16 No. 1 Mei (2025)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v16i1.942

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh penghargaan terhadap kinerja karyawan operasional dan tenaga kependidikan di Yayasan Bina Budhi dan bagaimana pengaruh turnover intention terhadap kinerja karyawan operasional dan tenaga kependidikan Yayasan Bina Budhi. Hipotesa dalam penelitian ini adalah semakin efektif pemberian penghargaan dan semakin berkurangnya turnover intention maka akan meningkatkan kinerja karyawan operasional dan tenaga kependidikan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Metode pengumpulan data dalam penelitian ini adalah metode angket (kuisioner). Subyek penelitian menggunakan sampel sebanyak 40 responden, Teknik pengambilan sampel dengan metode sampling jenuh. Data yang digunakan adalah data primer dan metode pengolahan data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan terdapat pengaruh positif dan signifikan variable penghargaan terhadap kinerja karyawan operasional dan tenaga kependidikan.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rahmawati, Dewi; Kartika, Erawati
BENING Vol 12, No 2 (2025): NOVEMBER 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v12i2.8522

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan pada sub sektor Hotels, Resort, dan Cruise Line yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Hasil analisis menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sebaliknya, likuiditas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Secara simultan, keempat variabel independen tersebut memiliki pengaruh yang signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa faktor-faktor keuangan internal memainkan peran penting dalam membentuk nilai perusahaan, terutama di sektor yang sangat terdampak oleh dinamika eksternal seperti industri pariwisata dan perhotelan
PENGARUH KERJASAMA TIM, KOMPENSASI, KOMITMEN DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN Sastrawati, Prima; Kartika, Erawati; Sukristanta, Sukristanta
Jurnal Manajemen dan Profesional Vol. 6 No. 3 (2025): Jurnal JPRO
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v6i3.2870

Abstract

This study aims to determine the effect of teamwork (X1), compensation (X2), commitment (X3), and work environment (X4) on employee performance (Y).The data collection method was carried out by questionnaires to employees with a sampling technique using the slovin formula with a sample of 100 people. For the influence of teamwork, compensation, commitment, and the work environment on employee performance used statistical analysis with multiple regression methods. Data processing was carried out using the SPSS 22.0 computer program.  The results of the research show that the four independent variables are significant and have an effect on employee performance. these variables are teamwork, compensation, commitment, and work environment. The variable that has the most dominant influence on employee performance is the teamwork variable with a coefficient value of 0.615.
Financial Performance and Growth Prospects of PT Telkom Tbk: Empirical Ratio Based Analysis (2021–2024) Purwandari, Dian; Lasmini, Lilis; Nasihin, Ihsan; Kartika, Erawati; Suprapti, Eny
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1215-1226

Abstract

Purpose: This study aims to evaluate the financial performance of PT Telekomunikasi Indonesia Tbk during the 2021–2024 period, particularly in relation to liquidity, solvency, activity, and profitability ratios. Methodology: The research adopts a quantitative approach with a causal research design, utilizing secondary data obtained from the company’s annual financial reports. Financial ratio analysis and linear regression analysis were employed to assess the influence of liquidity, solvency, activity, and profitability on overall financial performance. Results: The results indicate that the company’s liquidity experienced significant fluctuations and tended to be unstable, while solvency showed improvement, reflecting a stronger capital structure. However, asset utilization efficiency remained relatively low, limiting optimal performance. Profitability, measured by Return on Assets (ROA), was found to have the most significant influence on the company’s financial performance. Novelty: This study provides a comprehensive and integrated analysis of multiple financial ratios over a recent four-year period. Findings: Improving profitability and asset management efficiency is crucial to achieving stable and sustainable financial performance. Originality: The originality of this study lies in its focused empirical evaluation of a major Indonesian telecommunications company using recent financial data. Conclusions: PT Telekomunikasi Indonesia Tbk needs to strengthen liquidity stability and optimize asset utilization to support sustainable financial growth. Type of Paper: Empirical Research Paper.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Fuad, Sholikhul; Kartika, Erawati
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Sektor makanan dan minuman dipilih karena karakteristiknya yang defensif namun tetap kompetitif dalam menghadapi fluktuasi ekonomi pasca-pandemi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling berdasarkan kriteria tertentu yang telah ditetapkan. Dari 40 perusahaan yang memenuhi kriteria awal, sebanyak 32 perusahaan memiliki data yang lengkap dan layak dianalisis selama periode pengamatan empat tahun. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian yang didapatkan adalah Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Ukuran Perusahaan berpengaruh negative dan signifikan terhadap nilai perusahaan. Leverage berpengaruh positif dan signifikan terhadap nilai perusahaan. Jadi, dapat disimpulkan Profitabilitas, Ukuran Perusahaan, dan Leverage berpengaruh signifikan terhadap Nilai Perusahaan (PBV). Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan dalam pengambilan keputusan pendanaan dan operasional, serta menjadi referensi bagi investor dalam menilai prospek perusahaan di sektor makanan dan minuman.
Factors Influencing Sustainable Tax Lailatun Nafisa; Ida Harahap; Muhammad Rispan Affandi; Erawati Kartika; Yulistina
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.800

Abstract

This study examines the effect of leverage and profitability on sustainable tax, using the effective tax rate (ETR) as a proxy for manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. This study employs a quantitative research approach using secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. The sample consists of 310 observations of publicly listed manufacturing companies on the IDX, selected through purposive sampling. Data analysis was performed using SPSS®26. Analytical techniques included descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. Partial results indicate that leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. Simultaneously, leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. This study contributes to the accounting literature and provides practical implications for regulators, managers, and investors.
Co-Authors Alfiana Alfiana Andriansyah, Hendri Nur Anton Anton Anton Anton Sukontjo Aprilia, Rosa Ardiansyah, Hendri Nur Catur Fatchu Ukhriyawati Dede Hertina DEWI RAHMAWATI Dian Purwandari edy susanto Eny Suprapti Epifania Nur Pranesti Dewanti Fuad, Sholikhul Hendri Nur Andriansyah Hendri Nur Ardiansyah Ida Harahap Ihsan Nasihin Ika Hariyanti Ika Listyawati Ika Listyawati Ika Listyawati  Ismail, Harries Arizona Ismail, Harries Arizonia Ita noviana Jayana Salesti jeffy Mutiara K. Emi Trimiati Lailatun Nafisa Lestari, Rini Mae Lilis Lasmini Listiyawati, Ika Listyawati, Ika Lutfi Nurcholis M. Rifki Bakhtiar Monalisa Muhammad Rispan Affandi Muhammad Sidik Nasihin, Ihsan Nathanael, Suhaji NENI SUMARNI, NENI Prasetya, Victor Prawatiningsih, Desty Puji Setya Sunarka Purwandari, Dian Raden Rara Ayu Widaningsih Rahmat Budi Santoso Rini Elfina Rita Zulbetti Rizal Maulana Romi, Hutri Agus Rona Tanjung Santoso, Ignatius Hari Sastrawati, Prima Sely Novita Sari Sindu, Dimas Sri Kushalimah Sri Mulyati Sucipto, Budi Suhaji Sukma, Lidya Pratama Kurnia Sukristanta, Sukristanta Sumardin Sumardin tanjung, rona Tri Purwani, Tri Wibisono, Leo Agung Widaningsih, Rr. Ayu Widayati, Yohana Tri Widjaja, Stephanus Wulandari, Ici Yani Prihati Yohana Tri Widayati Yosua Dwi Aprilian Yuliana, Dewi Sherly Yulistina