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All Journal (JRAMB) Jurnal Riset Akuntansi Mercu Buana International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management Journal of Economics Business Finance and Accounting
Vitalis Ari Widiyaningsih
Pignatelli Triputra University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Komisaris Independen, dan Tipe Industri Terhadap Pengungkapan Sukarela Nurmalitasari, Anneke; Widiyaningsih, Vitalis Ari
Journal of Economics Business Finance and Accounting Vol. 1 No. 2 (2023): Journal of Economics Business Finance and Accounting
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jebfa.v1i2.2136

Abstract

This study aims to find out the results of the Voluntary Disclosure Analysis in terms of Profitability, Independent Commissioners, Leverage and Industry Type in consumer goods sector companies listed on the IDX in 2018-2022. Sampling technique from secondary data. Secondary data is data obtained by researchers from various existing sources. The number of companies that were sampled was 37 companies. The analytical method used is multiple linear regression analysis which is processed using the SPSS ver. 25 to be able to test the independent variables on the dependent variable. The results of research hypothesis testing show that the profitability variable has a negative and significant effect on voluntary disclosure, while independent commissioners and leverage have a positive and significant effect on voluntary disclosure. Meanwhile, in the dummy regression, industry type as proxied by profile has a positive effect on voluntary disclosure.
ANALISIS MULTIATRIBUT ATTITUDE MODEL SEBAGAI STRATEGI MENYIAPKAN INOVASI, COMMERCE DAN PENGELOLAAN KEUANGAN EKONOMI KREATIF INDUSTRI KULINER DI SURAKARTA Remon Gunanta; Widiyaningsih, Vitalis Ari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9 No 2: November 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i2.3742

Abstract

The city of Surakarta as a center for the creative economy has enormous cultural wealth and creative people. However, the challenge for the creative economy is that many creative economies are still on a micro scale, where understanding and experience in innovation, commerce and management are still low. The aim of this research is to determine the readiness of creative economy actors in the culinary sub-sector in the city of Surakarta in carrying out innovation, commerce and financial management. This research also produces strategic input to produce better performance. The type of research is descriptive research, while the research method used is the Multiattribute Attitude Model (MAM). The research results show that creative economy actors in the culinary sub-sector are very ready to carry out innovation, commerce and financial management. Meanwhile, SWOT analysis can provide strategic input for the development of innovation, commerce and financial reporting.
PERAN MODAL INTELEKTUAL TERHADAP KINERJA UMKM: SUATU TINJAUAN SISTEMATIS Vitalis Ari Widiyaningsih; Bambang Sutopo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18621

Abstract

Global challenges require Micro, Small, and Medium Enterprises (MSMEs) to adopt adaptive strategies to achieve competitive advantage. Intellectual Capital (IC) is viewed as a strategic resource capable of improving MSME operational performance. However, the relationship between Intellectual Capital and MSME performance is complex because it is influenced by various mediating and moderating factors. This study aims to identify and synthesize the mediating and moderating mechanisms that influence the relationship between Intellectual Capital and MSME performance. The method used is a Systematic Literature Review (SLR) by analyzing 20 scientific articles published in the 2020–2024 period, sourced from the Scopus and Google Scholar databases. The analysis process was carried out systematically to examine variables that act as mediators and moderators in the relationship between Intellectual Capital and MSME performance. The results show that Intellectual Capital contributes significantly to improving MSME performance, but its effect depends on the intermediary variable. Knowledge Management (KM) and innovation capability were identified as the main mediators that strengthen the influence of Intellectual Capital on performance. Meanwhile, environmental dynamics and debt financing act as moderators that can weaken or strengthen this relationship. Furthermore, organizational culture was also found to be a crucial element influencing the effectiveness of Intellectual Capital implementation. Overall, these findings underscore the need for a holistic and contextual approach to Intellectual Capital management in MSMEs. Integrating KM practices, organizational learning capacity, and a comprehensive assessment of MSMEs' internal and external conditions are key to maximizing the contribution of Intellectual Capital to sustainable performance. Keywords: Intellectual Capital; UMKM, Performance; Systematic Literature Review; Knowledge Management   Keywords: Intellectual Capital, UMKM, Performance, SLR
Empowering cassava farmers in Wonogiri through digital financial and marketing strategies Vitalis Ari Widiyaningsih; Heru Suwasono; Zayid Musiafa
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 10 No. 2 (2025): May 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v10i2.15603

Abstract

Cengklok Village in Wonogiri Regency holds economic potential, particularly in cassava chip production, that remains underutilized. Limited knowledge of financial management and marketing strategies has led to low product value and restricted market access. This community engagement initiative aimed to strengthen farmers' capacities through training in financial record-keeping, cost of production calculation, and digital-based promotion strategies. The activities included field observations, surveys, interviews, problem analysis, training material development, and practical sessions. As a result, participants gained the ability to manage budgets systematically, determine selling prices based on cost analysis, and organize financial records more effectively. Enhancements in visual marketing and product packaging attracted greater consumer interest and broadened market reach. Furthermore, the formation of farmer groups with clear organizational structures contributed to business sustainability. The program improved farmers’ skills in managing agribusinesses professionally, supporting local economic growth and market expansion. The development of cassava chip enterprises as an alternative income source also increased productivity during the off-season, enabling more efficient use of time. This transformation positively impacted farmers’ welfare and ensured the long-term viability of local, commodity-based enterprises.
Co-Authors Anistia Christiana Anneke Nurmalitasari Bambang Sutopo Daniel Budi Pratama Darmanto Darmanto Dewi Kartikasari Framcisca Roosiana Kurniawati Heru Suwasono Heru Suwasono Margaretha Prihatiningsih Nurmalitasari, Anneke Remon Gunanta Tutus Praningki Yusup Hari Subagyo Zayid Musiafa Zulviana, Nurul