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All Journal Jurnal Akuntansi Indonesia SEGMEN Jurnal Manajemen dan Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) Efektor Jurnal Aplikasi Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Administrasi dan Manajemen Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Accounting Global Journal Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah ASET Journal of Servite JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Kepada Masyarakat Patikala Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Buletin Abdi Masyarakat (BAM) JISOS: Jurnal ilmu sosial Balance : Jurnal Akuntansi dan Manajemen Jurnal Publika Pengabdian Masyarakat Innovative: Journal Of Social Science Research Equivalent : Journal of Economic, Accounting and Management Prosiding Seminar Nasional Unimus E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Kepada Masyarakat Indonesia
Hetty Muniroh
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Transformasi Digital untuk Meningkatkan Efisiensi Industri Rumah Tangga Dumbeg Alliyah, Siti; Muniroh, Hetty; Hanantyo, Burhanuddin; Mahmudi, A. Aviv; Dewi, Nurma Gupita
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2719

Abstract

The Community Partnership Empowerment Program was implemented to enhance production capacity, management efficiency, and marketing competitiveness of the traditional food home industry (IRT) producing dumbeg in Pohlandak Village, Pancur District, Rembang Regency. Dumbeg is a traditional local culinary product with high economic potential; however, the partner group still faces several challenges. The main problems include manual production processes that reduce efficiency, poorly organized business management, and conventional marketing systems that have not yet adopted digital technology. To address these challenges, the program applied a digital transformation approach through several implementation methods, including the development of appropriate technology in the form of a stainless-steel mixing machine to improve productivity and hygiene, entrepreneurship training based on creativepreneurship to strengthen business management capacity, and digital marketing through social media and e-commerce platforms. The program also produced innovations such as a web-based Sales Information System (SIP) and an e-commerce platform called “Omah Dumbeg” as tools for online promotion and transactions. The results showed an increase in production capacity from 200 to 300 units per day, a rise in turnover by approximately 10%, and an improvement in digital literacy among group members by 80%. This program has proven effective in enhancing efficiency, self-reliance, and business sustainability based on local potential in Rembang Regency through the implementation of digital transformation.  
The Influence Of Profitability, Liquidity, Asset Structure, And Company Size On Capital Structure Pharmaceutical Companies In The Covid-19 Pandemic Ilmiyati, Ismi; Muniroh, Hetty
Accounting Global Journal Vol 7, No 1 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i1.9645

Abstract

The purpose of the research to be conducted is to determine the effect of profitability, liquidity, asset structure, and company size on the capital structure of pharmaceutical companies during the Covid-19 pandemic. Researchers used the documentation method, the entire population of 12 pharmaceutical companies listed on the Indonesia Stock Exchange after being outliers became 9 companies, 5 years of research from 2017-2021. Data analysis techniques using the classical assumption test, descriptive statistics, multiple linear regression analysis, t test and test the coefficient of determination. The conclusion of the research results is that profitability, liquidity, and firm size have a significant negative in accordance with the direction of the hypothesis, while the asset structure is not in accordance with the direction of the first hypothesis, with the final result having a significant negative.
The Effect Of Company Size, Financial Stability And External Pressure On Financial Statement Fraud Jumali, Ahmad; Muniroh, Hetty
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.9911

Abstract

The purpose of the research to be conducted is to determine the effect of to company size, financial soundness, and external pressure on the financial statement fraud in food and beverage companies. Researchers used the documentation method, the entire population of 16 food and beverage companies listed on the Indonesia Stock Exchange after being outliers became 14 companies, 3 years of research from 2019-2021. Data analysis techniques using the classical assumption test, descriptive statistics, multiple linear regression analysis and test the coefficient of determination. The results of this study, which employs several linear regression analytic techniques, demonstrate that the factors of company size, financial soundness and outside pressure have little bearing on financial statement fraud.
Pengaruh Tingkat Pendapatan, Persepsi Keadilan Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Di Kabupaten Rembang Muniroh, Hetty
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh tingkat pendapatan, persepsi keadilan pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Rembang. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer berupa kuesioner. Responden pada penelitian ini adalah pemilik UMKM di Kabupaten Rembang. Jumlah sampel pada penelitian sebanyak 80 orang. Kriteria pengambilan sampel dengan metode purposive sampling dan Teknik analisis data menggunakan analisis regresi linier berganda. Hasil dari penelitian ini adalah tingkat pendapatan berpengaruh positif signifikan terhadap kepatuhan wajib pajak, persepsi keadilan pajak berpengaruh positif tidak signifikan terhadap kepatuhan wajib pajak, sedangkan sanksi perpajakan berpengaruh positif signifikan terhadap kepatuhan wajib pajak. Nilai Adjusted R square sebesar 0,217 atau 21,7 % variabel independent mampu menjelaskan variabel dependen.
DETERMINANTS OF TAX AVOIDANCE IN MANUFACTURING COMPANIES Permatasari, Dyah Ayu Dewi; Muniroh, Hetty
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.336

Abstract

This research examines the effect of inventory intensity, capital intensity, financial distress, and financial lease on tax avoidance in manufacturing companies listed on the IDX for 2019–2021. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used to produce samples that met the research requirements. There were 52 firms in the research sample, totaling 156 observations. In this research, SPSS software was used to test multiple linear regression analysis data techniques previously examined using classical presumptions to obtain the Best Linear Unbiased Estimate (BLUE) data. The results showed that inventory intensity positively and insignificantly influenced tax avoidance. In contrast, capital intensity, financial distress, and financial leases significantly negatively affected tax avoidance.
OPTIMALISASI DAYA SAING UMKM PISANG CARAMEL MELALUI MEDIA PROMOSI YANG MENARIK DAN PENGELOLAAN LAPORAN KEUANGAN SEDERHANA Salma Nur Latifah; Hetty Muniroh
Seminar Nasional Hasil Riset dan Pengabdian Vol. 7 (2025): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 7 Tahun 2025
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Usaha Mikro, kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi lokal, termasuk UMKM yang bergerak di bidang olahan makanan seperti Pisang Caramel Legendz. Banyak pelaku UMKM yang masih mengadapi tantangan dalam aspek promosi dan pengelolaan keuangan dalam mengembangkan usahanya. Untuk mengatasi permasalahan tersebut, dilakukan kegiatan pendampingan dengan berfokus pada dua program utama yaitu pembuatan desain banner yang menarik serta penerapan sistem pengelolaan keuangan yang terstruktur dan akuntabel. Hasil kegiatan menunjukan bahwa penggunaan banner yang menarik secara visual mampu meningkatkan ketertarikan konsumen hingga 30% serta pengelolaan laporan keuangan yang terstruktur dapat membantu pemilik usaha meningkatkan kepercayaan mitra dan pelanggan. Penerapan dari kedua strategi tersebut terbukti dapat membantu memperkuat tata kelola usaha dan memperluas jangkauan pemasaran. Secara keseluruhan, pendampingan ini berkontribusi terhadap peningkatan daya saing UMKM Pisang Caramel Legendz serta menjadi contoh strategi yang efektif dalam pemberdayaan UMKM berbasis digital. Program ini diharapkan dapat menjadi model pengembangan yang berkelanjutan bagi UMKM dalam meningkatkan daya saing dan kemandirian usaha di tengah era yang modern.
PENDAMPINGAN UMKM PISANG CARAMEL LEGENDZ MELALUI PENERAPAN PENCATATAN KEUANGAN SEDERHANA DAN PROMOSI DIGITAL BERBASIS GOOGLE MAPS UNTUK PENINGKATAN DAYA SAING Isna Zahrotul Laila; Hetty Muniroh
Seminar Nasional Hasil Riset dan Pengabdian Vol. 7 (2025): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 7 Tahun 2025
Publisher : LPPM Universitas PGRI Adi Buana

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Abstract

UMKM Pisang Caramel Legendz merupakan usaha kuliner lokal yang memiliki potensi besar untuk berkembang, namun masih menghadapi kendala dalam pengelolaan keuangan dan strategi promosi. Pencatatan keuangan yang belum rutin dan promosi yang masih terbatas hanya pada penjualan di lokasi menjadi hambatan utama dalam peningkatan daya saing. Untuk mengatasi permasalahan tersebut, dilakukan kegiatan pendampingan dengan fokus pada penerapan pencatatan keuangan sederhana dan promosi digital berbasis Google Maps. Metode pelaksanaan meliputi observasi awal, pelatihan pencatatan keuangan menggunakan buku kas harian, pendaftaran lokasi usaha di Google Maps, serta evaluasi hasil kegiatan. Hasil pendampingan menunjukkan adanya peningkatan keteraturan pencatatan keuangan, transparansi arus kas, dan kemudahan konsumen dalam menemukan usaha melalui Google Maps. Penerapan kedua program tersebut terbukti membantu memperkuat tata kelola usaha dan memperluas jangkauan pemasaran. Secara keseluruhan, pendampingan ini berkontribusi terhadap peningkatan daya saing UMKM Pisang Caramel Legendz serta menjadi contoh strategi efektif dalam pemberdayaan UMKM berbasis digital. Kata kunci: istilah; UMKM; Pencatatan Keuangan; Google Maps
Strategi Pengenalan Produk UMKM Toko Aqilla Di Desa Sidowayah Melalui Media Promosi Offline Dan Online Zulfa Al Aqsha An Najwa; Muhammad Aziz Syaifuddin; Riyan Andi Prasetyo; Hetty Muniroh
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 2 (2025): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i2.7996

Abstract

This Community Business Work Program (KKU) was conducted at Warung Aqilla, a micro, small, and medium enterprise (MSME) specializing in light snacks such as iced beverages, sausages, and seblak. Initial observations identified several key problems, including the absence of promotional media, lack of a business banner, and difficulty for new customers in locating the business. To address these issues, the KKU team from Universitas YPPI Rembang implemented three main programs: the creation of a business banner, a digital location map, and a TikTok social media account. These programs aimed to improve visibility, expand promotional reach, and assist the business owner in managing and growing the enterprise. The results of this program showed that the owner felt significantly helped by the newly created promotional media, which succeeded in attracting new customers and enhancing the business’s local presence. This KKU activity is expected to provide long-term benefits for the development of Warung Aqilla as an MSME.
Pengaruh Efisiensi Modal Kerja, Likuiditas, dan Pengelolaan Piutang Usaha Terhadap Rentabilitas pada Perusahaan Sektor Industrial yang Terdaftar di BEI Periode 2022-2024 Hilda Tria Mauliddyah; Hetty Muniroh
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10325

Abstract

This study aims to analyze the effect of working capital efficiency, liquidity, and accounts receivable management on profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. The research uses a quantitative methode with multiple linear regression analysis. The population consists of 63 industrial sector companies listed on the Indonesia Stock Exchange (IDX. The sampling technique used purposive sampling and obtained 16 companies as research samples with a total of 48 observations, which became observations after outlier data elimination. This research indicates that working capital efficiency and liquidity have a positive but insignificant effect on profitability, while accounts receivable management has a significant negative effect on profitability. This finding indicates that industrial sector companies have not fully optimized working capital efficiency and liquidity to increase profits, while accounts receivable management plays a more significant role in determining the fluctuations in the company’s profitability level. This research is expected to provide input and serve as a investors in assessing the performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX).
FAKTOR-FAKTOR PENENTU AGRESIVITAS PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI:ANALISIS PERIODE 2021-2023 Nihayatun Nikmah; Hetty Muniroh
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/60z2p148

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, profitabilitas, dan ukuran perusahaan terhadap agresivitas pajak pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data penelitian diperoleh melalui metode dokumentasi, sedangkan pemilihan sampel dilakukan dengan purposive sampling agar sesuai dengan kriteria yang telah ditetapkan. Total sampel yang digunakan dalam penelitian ini terdiri dari 18 perusahaan dengan 97 observasi. Analisis data dilakukan menggunakan program SPSS dengan metode regresi linier berganda, setelah terlebih dahulu melewati uji asumsi klasik guna memastikan data memenuhi kriteria Best Linear Unbiased Estimator (BLUE). Temuan hasil penelitian ini menyatakan bahwa leverage berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan profitabilitas berpengaruh negatif tidak segnifikan trhadap agresivitas pajak, dan ukuran perusahaan berpengaruh negatif signifikan terhadap agresivitas pajak.
Co-Authors Agus Widodo Agus Widodo AGUS WIDODO Ahmad Aviv Mahmudi Anisa Nur Khovivah Ari Puji Wicaksono Ayu Kumala Ayu Puji Hastuti Azizzah, Ayu Citra Setyowati Doni Setiawan Faddilah Nurhasanah Haryanto Firdha Zulistari Hanantyo, Burhanuddin Hesti Dina Sulistyoningsih Hilda Tria Mauliddyah Iis RInda Amaroh Illiyah Illiyah Illiyah, Illiyah Ilmiyati, Ismi Isna Zahrotul Laila Jumali, Ahmad Linda Safira Widyarti Muhammad Aziz Syaifuddin Muhammad Tahwin Nafisah, Sayyidati Nailatul Hikmah Neni Purwati Nihayatun Nikmah Nur Latifah, Salma Nur Safitri Nurma Gupita Dewi Nurrohimah, Binti Permatasari, Dyah Ayu Dewi Rikah Rikah Riyan Andi Prasetyo Rukmana, Meilisa Salma Nur Latifah Sheila Pooja Priyankha Siti Alliyah Sri Layla Wahyu Istanti Tutwuri Nur Hidayati winda apriliyani Wulan Suryandani Yoga Joko Vikcyanto Zahrotul Laila, Isna Zakky Wahyuddin Azizi Zulfa Al Aqsha An Najwa