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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 Economics and Digital Business Review Jurnal Ilmiah ASET JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Industri Pariwisata Bima Journal : Business, Management and Accounting Journal Jurnal Manajemen dan Profesional Transformasi Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 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 Journal of Innovative and Creativity Serat Acitya Jurnal Ekonomika dan Bisnis Asian Journal of Management, Entrepreneurship and Social Science journal of social and economic research International Conference on Digital Advanced Tourism, Management, and Technology Summa : Journal of Accounting and Tax
Kartika, Erawati
AKI University
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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

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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.
Pendampingan penyusunan laporan keuangan koperasi desa merah putih Nasihin, Ihsan; Purwandari, Dian; Ardiansyah, Hendri Nur; Prawatiningsih, Desty; Kartika, Erawati
Abdimas Galuh Vol 8, No 1 (2026): Maret 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i1.23174

Abstract

Koperasi desa memiliki peran penting dalam mendukung perekonomian masyarakat pedesaan, akan tetapi masih banyak koperasi yang menghadapi permasalahan dalam pencatatan keuangan dan penyusunan laporan keuangan. Koperasi Desa Merah Putih merupakan salah satu koperasi yang belum menerapkan pencatatan keuangan secara tertib dan sistematis, sehingga berdampak pada rendahnya transparansi dan akuntabilitas pengelolaan keuangan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pengurus koperasi dalam melakukan pencatatan keuangan dan penyusunan laporan keuangan koperasi melalui pemanfaatan aplikasi akuntansi. Metode pelaksanaan kegiatan meliputi pengumpulan data melalui wawancara dan observasi, pelatihan dan simulasi pencatatan keuangan, evaluasi, serta pendampingan berkelanjutan. Hasil kegiatan menunjukkan bahwa pengurus Koperasi Desa Merah Putih mengalami peningkatan pemahaman dan keterampilan dalam mencatat transaksi keuangan, memisahkan keuangan koperasi dengan keuangan pribadi, serta menyusun laporan keuangan koperasi secara lebih rapi, terstruktur, dan akurat. Penerapan aplikasi akuntansi membantu mempermudah proses pencatatan dan penyusunan laporan keuangan, sehingga mendukung terciptanya pengelolaan keuangan koperasi yang lebih transparan dan akuntabel. Kegiatan ini diharapkan dapat mendorong pengurus koperasi untuk menerapkan pencatatan keuangan dan pelaporan keuangan secara berkelanjutan dalam mendukung pengembangan Koperasi Desa Merah Putih
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.
The adoption of the Islamic banking service: non-Muslim communities perception and intention Kartika, Erawati; Santoso, Ignatius Hari
Sebelas Maret Business Review Vol 7, No 2 (2022): December 2022
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v7i2.60833

Abstract

this study aims to reconfirm the theory regarding the intention to adopt the services of Islamic banking institutions. Respondents used in this study were obtained through the snowball technique as many as 89 non-Muslim communities. the sample was taken using the snowball technique with the main criteria, the respondent had never used the services or products of an Islamic banking institution. This research proves that only the perceived quality of information can have a significant effect by using the constructs of perceived quality of information, perceived benefits, and subjective norms. Previously, the data was analyzed using the bootstrapping technique on the Smart PLS application. One of the interesting findings from this research is that even though the respondents did not understand in depth about the operational mechanisms of Islamic banking institutions, they were informed that the features and explanations of each product offered through the media could be well understood. The main limitation in this study is, of course, the number of samples used. In addition, further research is also needed using more specific questionnaire items on one of the Islamic banking products or services.
Co-Authors Alfiana Alfiana Andriansyah, Hendri Nur Anton Anton Anton Sukontjo Aprilia, Rosa Ardiansyah, Hendri Nur Dede Hertina DEWI RAHMAWATI edy susanto Eny Suprapti Epifania Nur Pranesti Dewanti Fitri Syakinah Fuad, Sholikhul Ida Harahap Ika Listyawati Ika Listyawati Ika Listyawati  Ismail, Harries Arizona Ismail, Harries Arizonia jeffy Mutiara Lailatun Nafisa Lestari, Rini Mae Lilis Lasmini Listiyawati, Ika Listyawati, Ika Lutfi Nurcholis M. Rifki Bakhtiar 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 Santoso, Ignatius Hari Sastrawati, Prima Sely Novita Sari Sindu, Dimas Sri Kushalimah Sucipto, Budi Suhaji Sukma, Lidya Pratama Kurnia Sukristanta, Sukristanta Sumardin Sumardin tanjung, rona Taufiqqurohman, Moh Sofian Tri Purwani Trimiati, Karmelia Emi Ungkari, Marti Dewi Wibisono, Leo Agung Widaningsih, Rr. Ayu Widayati, Yohana Tri Widjaja, Stephanus Wulandari, Ici Yuliana, Dewi Sherly Yulistina