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All Journal INFOKAM Fokus Ekonomi Jurnal STIE Semarang (Edisi Elektronik) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Educatio FKIP UNMA Studi Kasus Inovasi Ekonomi Enrichment : Journal of Management MALA'BI JME Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Journal of Community Service and Engagement Jurnal Abdimas Ekonomi dan Bisnis MOVE: Journal of Community Service and Engagement Journal of Social Work and Empowerment E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Economic Education Analysis Journal International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science Inovasi Sosial: Jurnal Pengabdian Masyarakat EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat
Fidyah Yuli Ernawati, Fidyah Yuli
Sekolah Tinggi Ilmu Ekonomi Semarang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN Hendrayanti, Silvia; Ernawati, Fidyah Yuli; Fauziyanti, Wachidah
JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i1.706

Abstract

This research aims to determine the influence of the effectiveness of internal control, suitability of compensation, organizational culture on fraud in financial reporting at the BRI Dukuhseti Unit, Pati Regency.The population in this study was 30 employees at the Bank Rakyat Indonesia Dukuhseti Unit, Pati Regency. Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application. The results of the calculations that have been carried out, the t value for the effectiveness of internal control is -0.471 < t-table 2.055, indicating that it has no positive effect on fraud in financial reporting, then the calculated t value for suitability of compensation is 0.501 < t-table 2 shows that it has no negative effect on fraud in financial reporting and the calculated t value of organizational culture is 3.152 > t-table 2.055 shows a positive effect on fraud in financial reporting. The coefficient of determination (Adjusted R Square) of 0.471 means that the variables of internal control effectiveness, suitability of compensation, organizational culture have a role of 47.1% together in explaining the on fraud in financial reporting variable. It would be best for BRI to continue to monitor and evaluate as well as supervise both accounting records and employee behavior and codes of ethics, as well as analyzing the risk impact of possible violations, then BRI continues to maintain a sense of security by providing insurance and employee welfare.
KAJIAN PENINGKATAN TEHNOLOGI TEPAT GUNA UKM ANGKRINGAN DI MRANGGEN DEMAK Ernawati, Fidyah Yuli; Budiyono, Rokhmad
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38286

Abstract

Usaha mikro dan kecil sekarang ini menjadi perhatian pemerintah. Pada RMJD Jawa Tengah tahun 2013-2018 untuk UMKM dalam kebijiakannya adalah perlu adanya pembimbingan dan pendampingan UKM.UKM dewasa ini mempunyai peluang bisnis yang luar biasa. Salah satu contoh bisnis kuliner yang cukup sukses adalah bisnis angkringan nasi kucing (https://www.maxmanroe.com/usaha-kecil-menengah.html).Diantara warung angkringan yang ada di Kabupaten Demak adalah warung angkringan “Mbak yanti dan “Bu Untung” , yang dari masa pandemi sampai sekarang ini tergolong usaha yang masih bertahan.Dalam situasi ini dalam rangka membangkitkan warung angkringan tetap bertahan dan lebih bergairah lagi perlu kiranya diadakan program kemitraan yaitu pendampingan dan pemberian perhatian serta bantuan pada aspek yang dibutuhkan UKM ini dapat meningkat dengan cara memberikan pendampingan berupa pembimbingan dan pembuatan gerobak karena tempat usaha angkringan yang ada sekarang ini masih jauh dari standar yang diperlukan.
PENDAMPINGAN PEMANFAATAN WHATSAPP UNTUK MENINGKATKAN PEMASARAN UMKM DI KELURAHAN KRAPYAK Ria, Tiara Nove; Fauzijanti, Wachidah; Ernawati, Fidyah Yuli
EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Vol. 1 No. 2 (2024): EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat
Publisher : Cipta Pustaka Nusantara

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

Abstract

Program pengabdian masyarakat ini berfokus pada pemberdayaan pelaku UMKM di Kelurahan Krapyak, Semarang Barat, yang mengalami kesulitan dalam memasarkan produk secara digital. Kendala utama meliputi kurangnya pemahaman dan keterampilan pelaku UMKM dalam menggunakan alat digital untuk pemasaran, khususnya WhatsApp. Tujuan program ini adalah meningkatkan kemampuan pelaku UMKM dalam memanfaatkan WhatsApp sebagai media pemasaran yang efektif, sederhana, dan terjangkau. Program ini menggunakan pendekatan partisipatif melalui pelatihan interaktif, diskusi kelompok, dan praktik langsung. Kegiatan dilaksanakan di ruang diskusi salah satu rumah warga, melibatkan UMKM setempat secara aktif. Hasilnya menunjukkan adanya peningkatan signifikan pada pemahaman pemasaran digital, keterampilan teknis dalam menggunakan fitur WhatsApp, serta kualitas interaksi pelaku UMKM dengan konsumen. Program ini tidak hanya membantu UMKM meningkatkan visibilitas produk dan potensi penjualan tetapi juga memberikan rasa percaya diri untuk mengadopsi strategi pemasaran digital. Dengan dampak positif yang dirasakan, program ini diharapkan menjadi model pemberdayaan digital yang dapat direplikasi untuk mendukung pertumbuhan ekonomi lokal secara berkelanjutan
Socialization of Improving Sales Quality for MSMEs in Semarang City Ernawati, Fidyah Yuli; Irawati, Marsha Ayunita; Novandalina, Arini
MOVE: Journal of Community Service and Engagement Vol. 3 No. 5 (2024): May 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i5.337

Abstract

The global recession will certainly weaken exports which are one of the sources of growth in Indonesia. Furthermore, weakening exports followed by shrinking foreign capital flows will weaken the rupiah exchange rate, especially as capital outflows have the potential to increase along with the increase in benchmark interest rates in developed countries. If we assume that the world will experience a recession, then the impact, both directly and indirectly, will hit the domestic economy, everywhere. Therefore, every country needs to prepare itself to face the threat of recession. Objective: To provide insight into improving the quality of sales for MSMEs in Semarang City and to provide outreach &; training on digitizing MSME sales in Semarang City. Implementation Method includes the following: (1 ) Planning and preparation (2) Implementation of training (3) Evaluation. core activities by delivering material on entrepreneurship digitalization and continued with the use of social media in implementing digitalization. The first material conveys the importance of digitalization for today's business, its role and stages of implementation. The second material discusses in detail what social media can be used, such as WhatsApp Business, Facebook Ads and other media that are currently being used, such as TikTok and Instagram. This activity ended with a discussion and questions and answers to strengthen the community's understanding and practice in utilizing digital media which has been explained. All Semarang City MSME Actor Training activities have been carried out smoothly and according to plan. The main aim of holding the training was to increase the knowledge and skills regarding the role of digitalization in entrepreneurship for the participants. especially for MSME business actors in Semarang City, it can be an opportunity for academics to carry out research and service. Optimizing understanding and practice in every community business is used to improve the marketing of its products and get better profits from these economic activities. The results can be used to focus on specific social media uses that are relevant to the target market.
Sosialisasi Gerakan Menabung dan Investasi Di Pasar Modal Hendrayanti, Silvia; Ernawati, Fidyah Yuli
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Jurnal Abdimas Ekonomi Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i1.3304

Abstract

Saving is a wise and strategic step that reflects a person's commitment to financial prosperity and security in the future. In the midst of the dynamics of modern life, saving is not just a habit, but a smart decision that will have a long-term positive impact. Let's explore why saving is so important in laying the foundation for a more stable future. The location of service is at the Semarang College of Economics. The aim of this activity is to provide students with an understanding of the importance of saving, explain the basic concepts and benefits of investing in the capital market and provide practical information about how to start investing in the capital market. The method applied in this activity is to present the material and then make a presentation to the training participants. The service team designs material that can be understood by students. The material is presented clearly and responsively to ensure good understanding. Participants are given the opportunity to discuss and ask questions about the topic of saving and investing in the capital market, thereby ensuring that the information provided can really be applied in everyday life. The service team provides supporting materials in the form of brochures, booklets or small books which can be used as references for participants after the activity ends. The output resulted in an increase in understanding from 11% to 99%. Participants' ability to empower themselves and manage financial literacy optimally is increasing with the knowledge provided in socialization activities.
Pendampingan Pengembangan Soft Skills Ibu-Ibu Mekar di Era Society 5.0 di Kota Semarang Fidyah Yuli Ernawati; Hendrayanti, Silvia; Junaidi, Achmad
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2025): November : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i4.2521

Abstract

This community service activity aims to improve the soft skills capacity of the Ibu-Ibu Mekar community in Semarang City to face the demands of the Society 5.0 era. The program was implemented through four stages: needs assessment, participatory planning, training, and mentoring. The methods used included interactive lectures, group discussions, role-play, and contextual practice. The results of the activity showed significant improvements in participants' communication, creativity, collaboration, and problem-solving skills. In addition, several participants began to demonstrate informal leadership roles and greater involvement in community activities. These findings indicate that the experience-based participatory mentoring approach is effective in strengthening women's empowerment and preparing communities for socio-technological change. The program also helped participants develop adaptability to change, increased self-confidence, and facilitated the formation of broader social networks in their communities. Empowering women through soft skills development is expected to create a more resilient community in facing the challenges posed by digital transformation in the Society 5.0 era. This program emphasizes the importance of sustainable soft skills development as a foundation for community resilience in the Society 5.0 era.
The Role of Dividend Policy, Leverage, and Profitability in Influencing Profit Management in the Food and Beverage Sub-Sector on the IDX in 2021–2023 Hendrayanti, Silvia; Fidyah Yuli Ernawati
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2593

Abstract

Earnings management is a management effort to influence reported earnings. The purpose of this study is to determine the effect of dividend policy, leverage and profitability on earnings management in food and beverage subsector companies listed on the Indonesian Stock Exchange in 2021-2023. The population in this study were all food and beverage sub-sector companies Listed on the Indonesian Stock Exchange totalling 95. The sample in this study used purposive sampling so that 29 companies were obtained. The dependent variable in this study is earnings management, and the independent variables are dividend policy (XI), Leverage (X2) and Profitability (X3). The analysis method uses multiple linear regression analysis. Based on the results of the data analysis, it was concluded that dividend policy had no effect on earnings management with a significance value of 0.6885 0.05. Leverage affects earnings management with a significance value of 0.000 «0.05. Profitability affects earnings management with a significance value of 0.020 C0.05. The coefficient of determination value is 40.356. Suggestions that can be given to investors to pay attention to the leverage and profitability ratios because they affect profit management in the company, so that investment will be more profitable. For further researchers to take samples in other sectors so that results are obtained that better describe the condition of the company as a whole.
Co-Authors Achmad Junaidi, Achmad Ade, Sinar Hubtriyan Adlan Susendra Adlan Susendra Agung Siswanto Agus Susanta Alwin Basri Alwin Basri Anasari, Yamti Andika Oktavianto Arini Novandalina Arini Novandalina Arini Novandalina Arini Novandalina Arini Novandalina Asyhari Asyhari Besar Kusnianto Cahyani Tunggal Sari Chiriyah, Siti Clara Fahindra s Delta Puput Pepbrilita Dewi Kholisatun Dwi Novaria Misidawati Dwi Tsaniyah Egiliana Atika Putri Eko Sasono Endahsari, Bella Evinta Amalia Nurhidayah Fauzijanti, Wachidah Fauziyanti, Wachidah Febra Hendra Wijaya Hawinda Dwi Pamungkas Heni Pujiastuti Heni Subekti Herwinda Nur Indah Sari Indradewa, Rhian Irmawati, Monica Istiana Pratama Ita Monica Jefri Heridiansyah Krisna Bayu Wicaksana Linanjung, Yolanda Ardestya Lisa Zahratul Adni Marnoto Marnoto Marsha Ayunita Irawati Marsha Ayunita Irawati Marsha Ayunita Irawati Melly Fitriana Muhammad Abdul Syukur Mukti Mukti NATOIL NATAOIL NATOIL RITA ANDINI Rokhmad Budiyono Rokhmad Budiyono Rokhmad Budiyono Rokhmad Budiyono, Rokhmad sarbullah sarbullah Sarbullah, Sarbullah Setiyowati Setiyowati Shofwani, Siti Aniqoh Silvia Hendrayanti Siti Khayatun Siti Rochmah Siti Rochmah Siti Rochmah Siti Rochmah SITI ROCHMAH Siti Rochmah Siti Rochmah siti Rokhmah Sopi Sopi Subekti, Heni Sundari, Pipit Tiara Nove Ria Usman Abdul Majid zulkifli zulkifli