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All Journal Binus Business Review Journal of Accounting Science Jurnal SOLMA Technomedia Journal Owner : Riset dan Jurnal Akuntansi Media Mahardhika International Journal of Supply Chain Management Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan POINT Jurnal ABDINUS : Jurnal Pengabdian Nusantara Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal EK dan BI Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Khazanah Intelektual Journal of Economics and Business UBS JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Disclosure: Journal of Accounting and Finance Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Majalah Ilmiah Cahaya Ilmu Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Pastabiq : Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Maneggio Asian Journal of Management, Entrepreneurship and Social Science JIMAD : Jurnal Ilmiah Multidisiplin Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada MASyarakat (J-PMAS) JIMEKA Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Maneggio
Susilo, Dwi Ermayanti
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Pengaruh Intellectual Capital, Corporate Social Responsibility, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sapna Previdayana, Kavita; Ermayanti Susilo, Dwi
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.345

Abstract

Pemegang saham atau investor dapat meningkatkan nilai perusahaan dengan mengharapkan kinerja perusahaan lebih terjamin yang dapat dilihat dari sumber daya manusia, tingkat hutang, tingkat profit maupun kompetitif bagi perusahaan. Tujuan penelitian ini untuk menguji pengaruh Intellectual Capital, Corporate Social Responsibility, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia dengan periode 2018 hingga 2021. Penelitian ini menggunakan teknik pengambilan sampel dengan metode purposive sampling, sehingga data yang digunakan 11 perusahaan pada sektor food and baverage sebagai populasi penelitian dan menggunakan metode analisis data dengan alat bantu aplikasi SPSS 29 untuk menganalisis regresi berganda. Hasil penelitian menunjukan bahwa perusahaan dapat dijelaskan oleh variabel Intellectual Capital (VAIC), Corporate Social Responsibility (CSRDI), Profitabilitas (ROE), Dan Ukuran Perusahaan (SIZE) sebesar 59,2 % sedangkan sisanya sebesar 40,8 % dijelaskan oleh variabel lain diluar model. Berdasarkan hasil uji hipotesis yang menunjukan bahwa Intellectual Capital (VAIC) dan Corporate Social Responsibility (CSRDI) berpengaruh signifikan , sedangkan Profitabilitas (ROE) dan Ukuran Perusahaan (SIZE) tidak berpengaruh signifikan terhadap nilai perusahaan (PBV).
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Unnisa', Mutiara Annafi'; Susilo, Dwi Ermayanti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33041

Abstract

This study analyzes the influence of profitability, leverage, and liquidity on dividend policy, with firm growth as an intervening variable, in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 20202023 period. The research variables are proxied by Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Growth, and Dividend Payout Ratio (DPR). The study employs a quantitative method, analyzing data from 12 coal mining sub-sector companies listed on the IDX during the 20202023 period, selected using purposive sampling. The data analysis techniques include multiple linear regression and path analysis to examine mediation effects. The results show that return on equity and current ratio significantly affect dividend policy and firm growth. However, the debt-to-equity ratio does not considerably affect dividend policy, as high leverage increases interest burdens, limiting investment and dividend payments. Firm growth cannot mediate these relationships. Return on equity enhances dividend-paying capacity, a high debt-to-equity ratio restricts dividend payments, and the current ratio tends to be allocated to support firm growth.
Pendampingan Menumbuhkan Minat Jiwa Enterpreneur Sejak Dini dengan Jiwa Sadar Pajak Pada Siswa/i SDN Sukorejo Perak Pramiana, Omi; Susilo, Dwi Ermayanti; Suprapto, Sugeng; Hendrawan, Suluh Agus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v4i1.14664

Abstract

Entreprenuer education is very important to instill from an early age so that students creatively have a courageous spirit and are able to overcome problems. Apart from being an entrepreneur, students need to be equipped with tax awareness and the importance of taxes from an early age so that when students enter the workforce they are able to become entrepreneurs with an awareness of taxes. The purpose on conducting this socialization and assistance for this activity is so that students of SDN Sukorejo, Perak Subdistrict, are able to have an entrepreneurial spirit from an early age and whether students of SDN Sukorejo Perak Subdistrict, have awareness and understand the importance of taxes from an early age. The method of activity is by means of material socialization and assistance with entrepreneurial activities. The results show that students have an interest in becoming entrepreneurs and are aware of the importance of taxes for all Indonesian people.
Edukasi Pengetahuan Pajak Bagi Santri Di Pondok Pesantren Mamba'ul Ma'arif Jombang Dwi Ermayanti Susilo; Wisnu Mahendri; Ahmad Bihar Isyqi; Ina Nikmatul Chasanah; Liya Rizkiyah
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1045

Abstract

This service activity was carried out at the Mamba'ul Ma'afif Islamic boarding school Denanyar Jombang where this activity included the socialization of an understanding of tax education, benefits and how to pay taxes. The purpose of this community service activity is so that the students know and are used to helping convey to the surrounding community, among other things, the function of taxes for state development and how the process of paying taxes is. This service activity was carried out using the method of socializing tax education and holding quizzes about taxes to measure the level of knowledge of grade 3 students. The results of this activity based on observations, the socialization process and the results of the tax quiz turned out that many class 3 students were very enthusiastic about participating in the activity. This can be seen from the achievements of this community service activity that the service program which is a form of strategic action on tax introduction to increase awareness of tax inclusion and conduct tax awareness literacy for the students of the Mamba'ul Islamic boarding school is very important because as we know today, there are many people who still don't understand about taxes and are also not happy with taxes, in fact they just don't know about the benefits of taxes and what can be obtained from paying them. Therefore knowledge about taxes is needed from an early age to fortify society from bad and wrong tax stereotypes. This kind of provision can be started from the family, school and community environment.
Crisis Management Strategies to Overcome Market Disruption in the Digital Age Sumarno Sumarno; Sawal Sartono; Kusna Djati Purnama; Muhammad Aqshel Revinzky; Dwi Ermayanti Susilo; Jumroni Jumroni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sztecd60

Abstract

This study aims to analyze the implementation of crisis management strategies in the digital age with a focus on the role of technology in helping companies deal with market disruptions and maintain business sustainability. This study uses a qualitative approach by conducting in-depth interviews with 10 respondents from various business sectors, including retail, MSMEs, and services. The results showed that proactive strategies, such as business model innovation and product diversification, as well as responsive strategies, such as organizational restructuring and digital communications, played an important role in dealing with the crisis. Digital technologies, such as cloud computing, social media, and big data analytics, are proving to be key elements supporting the effectiveness of crisis management, although some companies face constraints such as infrastructure limitations, employee resistance, and a lack of digital expertise. In addition, Adaptive Leadership and cross-divisional collaboration are important factors that determine success. This research contributes to the development of crisis management strategies that are more effective and relevant in the digital age, especially to increase the competitiveness and resilience of companies to market disruption.
Pengaruh Machine Learning dalam Mitigasi Risiko Kredit, Deteksi Fraud dan Mitigasi Kerugian Finansial Perbankan Digital Ermayanti Susilo, Dwi; Sri Sandyawati, Novi; Amalia Hapsari, Farasandya
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 9 No. 1 (2026): Februari
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v9i1.4616

Abstract

This study aims to analyze the effect of Machine Learning (ML) adoption on the effectiveness of credit risk mitigation and fraud detection in the digital banking sector, focusing on Bank Jago for the 2024-2025 period. The increasing digital transaction phenomenon demands a more precise security and risk management system than conventional methods. Using a quantitative approach with simple linear regression analysis through SPSS, this study examines the effect of ML Adoption (X) on three dependent variables: Non-Performing Loan Ratio (Y1), Fraud Detected (Y2), and Prevented Losses (Y3). The results show that ML Adoption has a significant negative effect on the NPL Ratio. Furthermore, ML has a strong positive significant effect on fraud detection and the value of prevented losses. These findings support Stewardship Theory, where management uses intelligent technology as an instrument to protect customer interests and maintain the company's financial stability. This study concludes that ML integration is a key determinant in maintaining the health of assets and the security of the digital banking ecosystem in the future.
Pemberdayaan Bumdes Maju Makmur Melalui Pendampingan Administratif Untuk Mewujudkan Good Governance Di Desa Mojokrapak Sucipto, Beni; Susilo, Dwi Ermayanti; Nurianah, Nurianah; Arrahima, Irea
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i1.8735

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan Badan Usaha Milik Desa (BUMDes Maju Makmur) melalui pendampingan administratif guna mewujudkan prinsip good governance di Desa Mojokrapak. Permasalahan utama yang dihadapi BUMDes Maju Makmur meliputi rendahnya pemahaman pengelola terhadap administrasi kelembagaan, pencatatan keuangan yang belum tertib, serta belum optimalnya transparansi dan akuntabilitas dalam pengelolaan usaha desa. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan, sosialisasi, pelatihan, serta pendampingan intensif dalam penyusunan dokumen administrasi seperti laporan keuangan, buku kas, dan arsip kelembagaan. Selain itu, dilakukan evaluasi secara berkala untuk mengukur tingkat pemahaman dan implementasi hasil pendampingan. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pengelola BUMDes Maju Makmur dalam menyusun administrasi yang sistematis dan sesuai dengan prinsip tata kelola yang baik. Hal ini ditandai dengan tersusunnya dokumen administrasi yang lebih rapi, transparan, dan mudah diakses oleh pihak terkait. Dengan demikian, pendampingan administratif ini berkontribusi dalam memperkuat tata kelola BUMDes Maju Makmur yang profesional dan berkelanjutan. Kegiatan ini diharapkan dapat menjadi model pemberdayaan yang dapat direplikasi pada desa lain dengan permasalahan serupa.
Co-Authors Ahmad Bihar Isyqi AHMAD KAMALUDIN Alfiadin, Ardian Alifian, Daud Amalia Hapsari, Farasandya Amilia Dwi Suryani Amirotul Roifah Anik Ratnawati Anis Nuril Rahmania Aprilia, Dita Aprilia, Nazila Alidiyah Ardian Alfiadin Ardian Alfiadin Ardiansyah, Tedy Ari Riswanto, Ari Arianti, Echa Junia ATIK HIDAYATI Ayni Bilqis Hanifah Aziza, Allisa Laily Balqi Chesta Adabi Bella Khoirun Bennany, Salma Bimmo Dwi Baskoro Cahyani, Dini Nur Chasanah, Ina Nikmatul Cindy Leo Rensha Corrina Dian Dea Shafira Dedi Putra Dinata, Mario Surya Dinda Permatasari Dwi Maya Anggraeni Dyah Ayu Purwaning Tyas Edy Suhartono Eko Wicaksono Elisa Dwi Handini Elma Oktavianawati Emy Silvia Putri Endang Muryani Erika Dwi Fahmadya, Elok Kunzita Fannia Yuke Adetiya Faurani Santi Singagerda Febrianti, Rindi Antika Fenti Arum Farantika Fernanda, Regita Emma Habsari, Vivi Nusita Hendrawan, Suluh Agus Herry Purnomo Herry Purnomo Imelia Shalshabilla Ina Nikmatul Chasanah Ina Nikmatul Chasanah Ina Nikmatul Chasanah Irea Arrahima Jumroni Jumroni Jumroni, Jumroni Kavita Sapna Previdayana Kusna Djati Purnama LISA AYUNI Liya Rizkiyah Maghfiroh, Vadiani Mahmud, M. Bahrudin Makhsunnah, Cindy Eka Maratus Sholihah, Maratus Marsinem Maulana, Achmad Alfan Maulidyah, Mia Nur Mochammad Karim Amrulloh Moh. Usman Rusli Mohamad Pebyanto Mufidah, Ferani Muhammad Aqshel Revinzky Muprihan thaib Muryani, Endang NAZULA NUUR AZIZAH Noer Soetjipto Nofia Erinda Kusumastuti Novita, Della Nunik Nunik Nur, Imada Nurianah, Nurianah Pramiana, Omi Pristiwantiyasih Purba, Darwin Marasi Putri Dwi Ariska R Rosmawati Rahmawati, Heni Rani Neng Sekarwati Rendra Bagas Pandu Cahyanto Rendy Ainur Rachmawan Ristayanti Seftyananta Rohmatul Alysa Rohmatulloh Wahyu Pradana Roifah, Amirotul Rusmawan, Teddy Saipul Al Sukri Samsul Hadi Samsul Hadi Sapna Previdayana, Kavita Sartono , Sawal Sawal Sartono Sefti Cahyani Triwulandari Sekarsari, Wida Dwi Septilia, Nike Gadis Shalshabilla, Imelia Sofyamitha, Rachel Nayna Sri Sandyawati, Novi Sucipto, Beni Sugeng Suprapto Sugiyanti, Dedek Suhartono, Edy Sukmawati, Nabila Dwi Sulistyawati, Iin Suluh Agus Hendrawan Sumarno . Sumarno Sumarno Suprapto, Sugeng Supriyadi, Andhi Syafrida Hafni Sahir Talitha Zaidah Azmi Talitha Zaidah Azmi Unnisa', Mutiara Annafi' Venda Nur Afandi Vivi Nusita Habsari Waradityas, Selvi Agustin Wisnu Mahendri Yahya Wahyu Yudhasamara, Shima Pungkas Yulia Febrianti