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All Journal Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Ilmu dan Riset Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Kontribusia : Research Dissemination for Community Development Reviu Akuntansi dan Bisnis Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara GUYUB: Journal of Community Engagement Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Riset Perbankan, Manajemen dan Akuntansi Neo Journal of economy and social humanities Lead Journal of Economy and Administration Akuntansi: Jurnal Riset Ilmu Akuntansi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Mildawati, Titik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Yang Dimoderasi Lingkungan Eksternal Yuliana Anggreani Dua Delang Kolit; Wahidahwati Wahidahwati; Titik Mildawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1622

Abstract

This study aimed to examine and analyze the effect of the accounting information system and human resources on the quality of and human resources on the quality of local government financial statements, which were moderated by the external environment. The method used in this study was quantitative research, the data collection technique used purposive sampling with the slovin formula. In line with that, there were 56 employes as the sample. The data were primary with questionnaires survey as the instrument of data sampling to thr respondents the data analyze technique used multiple linear regression and Moderated Regresaion Analyze. As a result, both the accounting information system and human resources had a positive effect on the quality of local government financial statements. Additionally, moderating variable with Moderated Regression Analysis showed that the external environment was able to moderate the human resources on the quality of local government financial statements. However, the environment could not moderate the accounting information system on the quality of local government financial statements.
The Influence of Firm Size, Managerial Ownership and Institutional Ownership on Firm Value with Dividend Payout Ratio as Intervening Variable Arifin, Sugeng Moh; Mildawati, Titik; Suryono, Bambang
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 8 No 2 (2024): Jurnal Riset Perbankan Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v8i2.184

Abstract

This study aims to examine and analyze the effect of firm size, managerial ownership and institutional ownership on firm value with the dividend payout ratio (DPR) as the intervening variable. DPR as an intervening variable is expected to be able to show the relationship between firm size, managerial and institutional ownership on firm value. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 to 2018. This study uses purposive sampling method in taking samples of 12 companies. The data in this study were taken from the annual report obtained by direct access to the Indonesia Stock Exchange web address. The analysis method uses path analysis. The results of the analysis show that the variables of firm size, managerial ownership and institutional ownership have an effect on firm value. Meanwhile, the DPR variable is not able to mediate the effect of firm size, managerial ownership and institutional ownership on firm value.
Menumbuhkan Jiwa Berwirausaha Perempuan Petani Rumput Laut Desa Kupang-Sidoarjo Melalui Pemberian Pelatihan Pengolahan Rumput Laut Menjadi Tepung Siap Olah dan Bernilai Ekonomi Mildawati, Titik; Sari, Juwita; Ratnasari Yahya, Dian; Syahrenny, Nenny
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 3 (2024): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v7i4.14120

Abstract

Desa Kupang, Sidoarjo sejak 2021 telah dinyatakan sebagai desa yang diprogram untuk Desa Devisa dengan komoditas utama adalah rumput laut. Rumput laut di desa Kupang merupakan jenis rumput laut Gracilia sp. yang merupakan bahan utama pembuatan agar-agar. Masyarakat petani rumput laut mengumpulkan hasil panennya di Koperasi SidoMulyo 5758, koperasi ini yang mengusahakan untuk mengekspor produk rumput laut kering tersebut. Sayangnya, produk yang diekspor hanya rumput laut kering. Petani rumput laut menjual hasil panen berupa rumput laut basah/kering pada koperasi tanpa ada penambahan nilai ekonomi pada hasil panen tersebut. Tujuan dari kegiatan ini adalah memberikan wawasan materi terkait jenis rumput laut, cara pengelolaannya dan manfaat masing-masing rumput laut, memberikan pelatihan pengolahan bahan baku rumput laut menjadi tepung dan memberikan wawasan berupa materi menumbuhkan jiwa berwirausaha terutama kepada perempuan desa tersebut. Adapun metode yang kami lakukan adalah pertama dengan melakukan analisis situasi, kemudian melakukan seminar dan pelatihan. Kegiatan pengabdian ini direncanakan dilakukan beberapa tahap, untuk semester ini merupakan tahapan pertama dari kegiatan. Hasil dari kegiatan ini adalah peserta sangat antusias dalam mengikuti pelatihan, kedepannya tim berencana untuk memberikan alat pengolah rumput laut menjadi tepung untuk modal para perempuan desa Kupang berwirausaha.
Optimizing Village Potential through SMEs Mapping for SDGs Achievement Sari, Juwita; Mildawati, Titik; Reza Pahlawan, Muhammad; Respatia, Wimba; Abdullah, Rachmad
Kontribusia : Research Dissemination for Community Development Vol 8 No 1 (2025): Kontribusia, January 2025
Publisher : OJS Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/kontribusia.v8i1.8827

Abstract

Yosowilangun Village, located in Gresik Regency, is currently classified as an independent village, indicating the prosperity of its residents. However, there are still challenges in identifying and optimizing the village’s potential, particularly in recognizing its strengths and addressing weaknesses. Without a systematic approach to these issues, there is a risk of a decline in the village development index, potentially resulting in a downgrade of its status. The Sustainable Development Goals (SDGs) framework offers a strategic pathway for achieving balanced and sustainable growth, with its core pillars emphasizing humanity, the environment, prosperity, peace, and partnerships. In collaboration with the officials of Yosowilangun Village, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya implemented a pilot project aimed at mapping and analyzing the village's potential. This project identified underutilized land, which has typically been used for cultural and artistic activities, as a valuable resource for local economic empowerment. By transforming this land into a venue for Small, and Medium Enterprise (SME) events, such as craft and culinary exhibitions, the village can create sustainable economic opportunities. The project also revealed that village officials allocate a significant portion of their financial resources to community empowerment programs. Their openness and willingness to collaborate facilitated constructive discussions, although their understanding of the SDGs framework remains limited. To bridge this gap, further data collection and analysis are required, focusing on key factors affecting land utilization based on SDGs principles. Moving forward, mentoring sessions aimed at formulating relevant policy recommendations and fostering stronger collaboration between the project team and village officials will be prioritized. These steps are essential to ensuring the success of the initiative and maintaining Yosowilangun's alignment with SDGs, while enhancing its development index.
Penguatan Aspek Storytelling untuk Meningkatkan Daya Saing Global pada UMKM Batik Desa Juwet Kenongo Kabupaten Sidoarjo Titik Mildawati; Juwita Sari; Wimba Respatia; Yahya Yahya; Muhammad Reza Pahlawan
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.1866

Abstract

The challenges often faced by MSMEs are how to promote their products. The technology development nowadays encourages MSMEs to utilize several social media platforms such as Instagram, Facebook, and websites as a promotional tool. The use of social media was believed can help expand the market. This is what is done by the Batik MSME in Juwet Kenongo Village, Sidoarjo Regency. However, the use of this technology is still not effective in increasing their sales. Batik sales are still dominated by orders and participation when attending exhibitions. This is due to the less-than-optimal strategy for utilizing social media. In addition, the storytelling aspect is still an obstacle when promoting on social media. Strengthening storytelling skills through a workshop is believed to be effective in helping MSMEs compose better story narratives. Besides that, this workshop is believed to be an urgent need for MSMEs. The focus of this community service is educational assistance related to compiling marketing through storytelling. MSMEs will be equipped with product narrative writing techniques. The assistance activities were welcomed by MSMEs. The participants were also cooperative and actively asked questions to the speakers. By participating in this training, MSMEs gain insight into the importance of strengthening the storytelling aspect in compiling interesting captions or narratives.
Menumbuhkan Jiwa Berwirausaha Perempuan Petani Rumput Laut Desa Kupang-Sidoarjo Melalui Pemberian Pelatihan Pengolahan Rumput Laut Menjadi Tepung Siap Olah dan Bernilai Ekonomi Mildawati, Titik; Sari, Juwita; Ratnasari Yahya, Dian; Syahrenny, Nenny
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 3 (2024): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v7i4.14120

Abstract

Desa Kupang, Sidoarjo sejak 2021 telah dinyatakan sebagai desa yang diprogram untuk Desa Devisa dengan komoditas utama adalah rumput laut. Rumput laut di desa Kupang merupakan jenis rumput laut Gracilia sp. yang merupakan bahan utama pembuatan agar-agar. Masyarakat petani rumput laut mengumpulkan hasil panennya di Koperasi SidoMulyo 5758, koperasi ini yang mengusahakan untuk mengekspor produk rumput laut kering tersebut. Sayangnya, produk yang diekspor hanya rumput laut kering. Petani rumput laut menjual hasil panen berupa rumput laut basah/kering pada koperasi tanpa ada penambahan nilai ekonomi pada hasil panen tersebut. Tujuan dari kegiatan ini adalah memberikan wawasan materi terkait jenis rumput laut, cara pengelolaannya dan manfaat masing-masing rumput laut, memberikan pelatihan pengolahan bahan baku rumput laut menjadi tepung dan memberikan wawasan berupa materi menumbuhkan jiwa berwirausaha terutama kepada perempuan desa tersebut. Adapun metode yang kami lakukan adalah pertama dengan melakukan analisis situasi, kemudian melakukan seminar dan pelatihan. Kegiatan pengabdian ini direncanakan dilakukan beberapa tahap, untuk semester ini merupakan tahapan pertama dari kegiatan. Hasil dari kegiatan ini adalah peserta sangat antusias dalam mengikuti pelatihan, kedepannya tim berencana untuk memberikan alat pengolah rumput laut menjadi tepung untuk modal para perempuan desa Kupang berwirausaha.
Determinants of Investment in Equity Crowdfunding for Micro, Small and Medium Enterprises (UMKM) Andiani, Legri; Mildawati, Titik; Priyadi, Maswar Patuh
Lead Journal of Economy and Administration Vol 3 No 3 (2025): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v3i3.322

Abstract

This study explores the key factors influencing investor interest in micro, small, and medium enterprises (MSMEs) through equity crowdfunding (ECF) on the Santara platform. It examines the impact of stock price, number of outstanding shares, investment yield, dividend policy, and social media exposure. Using purposive sampling, data were collected from 36 fully funded MSMEs listed as of October 1, 2020, and analyzed using multiple linear regression. The results show that stock price, number of outstanding shares, dividend policy, and social media presence positively affect investor interest, while investment yield has no significant impact. These findings offer insights for MSMEs to better strategize their funding approaches in digital investment platforms.
The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports with Internal Control System as a Moderating Variable Laka, Marta Dea Lu Mapa Wasa; Asyik, Nur Fadjrih; Mildawati, Titik
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2875

Abstract

This study determines, examines, and analyzes internal control in moderating the utilization of information technology on financial statements quality at Perumda Wair Puan, Kabupaten Sikka. Furthermore, the research applies quantitatively with a causal approach. Independent variables were variables affected. Meanwhile, a dependent variable is a variable that is affected. The population to be studied in this research consists of the employees at the Perumda Wair Puan Office in Sikka Regency, totalling 114 individuals. The sampling was conducted through purposive sampling, focusing on civil servants in the accounting or finance department working at the Perumda Wair Puan Office in Sikka Regency. The number of respondents determined was 68 people out of 114. The data collection technique used purposive sampling. The data analysis technique used descriUITve statistics with MRA software. The result indicates that as follows (1) human resources competence has a negative effect on financial statements quality, (2) utilization of information technology has a negative effect on financial statements quality, (3) internal control systems strengthen the relationship between human resources competence and utilization of information technology on financial statements quality.
Pemanfaatan Aplikasi Keuangan Digital untuk Mewujudkan UKM Handal Sari, Juwita; Mildawati, Titik; Yahya, Yahya; Kurnia, Kurnia
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 5 No 2 (2022)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v5i2.13976

Abstract

Program pemerintah “Belanja di Warung Tetangga” merupakan salah satu upaya meningkatkan transaksi penjualan di toko kelontong, yang mayoritas dikelola pemilik dengan ekonomi menengah kebawah. Di sisi lain, dengan adanya pembatasan ruang gerak masyarakat atas himbauan dari pemerintah untuk menekan penyebaran COVID-19, perilaku belanja masyarakat mulai berubah. Jika biasanya berbelanja di Supermarket, menjadi diam dirumah dan berbelanja di dekat rumah. Hal ini menunjukkan fakta bahwa pembeli toko kelontong memang menurun, tetapi penjualan barang kebutuhan rumah tangga tetap berjalan. Penjualan bahan pokok masih terus beroperasi. Oleh karena itu, sembari bertahan ditengah pandemi mungkin saja toko kelontong dapat mengefisiensikan operasionalnya. Kegiatan pengabdian masyarakat dengan mitra bisnis toko kelontong ini menguraikan solusi atas permasalahan toko kelontong yaitu melalui kegiatan pendampingan pengelolaan keuangan menggunakan aplikasi BukuWarung. Kontribusi mendasar dari kegiatan ini adalah peningkatan UKM toko kelontong dalam mengelola efektivitas finansialnya. Menambah pemahaman UKM toko kelontong terkait pencatatan finansial secara digital dan membuka wawasan pemilik toko kelontong akan perkembangan teknologi saat ini. Harapannya, di masa pandemi ini UKM Toko kelontong dapat bertahan serta mampu melakukan efisiensi keuangan dengan mencatat setiap transaksi yang timbul dari bisnis toko kelontong dengan rapi menggunakan aplikasi BukuWarung.
PELATIHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI USAHAWAN BAGI PELAKU UMKM Qonitah, Iffah; Nugraheni, Ratna; Kristiawan, Agung; Mildawati, Titik
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.765 KB) | DOI: 10.24034/kreanova.v1i1.4858

Abstract

Pajak adalah primadona sumber pendapatan negara. Untuk itu adalah merupakan suatu kewajiban bagi setiap wajib pajak untuk melakukan pemenuhan kewjiban perpajakannya dengan baik yaitu membayar pajak tepat pada waktunya. Salah satu masyarakat pembayar pajak adalah para pelaku Usaha Mikro, Kecil dan Menengah (UMKM) negara. Peran pelaku UMKM sangat besar terhadap pendapatan negara. Hal ini bisa dilihat dari banyaknya pelaku UMKM di Indonesia. Semakin banyak pelaku UMKM maka pendapatan negara dari sektor pajak, terutama Pajak Penghasilan akan semakin meningkat. Namun pada kenyataanya masih banyak pelaku UMKM yang belum memahami kewajiban perpajakan sesuai dengan peraturan perpajakan yang ada. Besarnya pajak penghasilan yang dibayarkan tidak sepadan dengan besarnya penghasilan bruto yang diperoleh. Untuk meningkatkan pengetahuan perpajakan tentang Pajak Penghasilan Pasal 21, PP 23 tahun 2018 serta kewajiban perpajakan, maka perlu dilakukan pemberian edukasi kepada pelaku UMKM. Bentuk edukasi tersebut bisa berupa sosialisasi, pelatihan dan pendampingan. Dengan adanya edukasi tersebut, diharapkan pelaku UMKM dapat melakukan perhitungan, penyetoran dan pelaporan kewajiban perpajakan dengan benar.  
Co-Authors - Lussiana Abda Abda Abdul Bais Agung Kristiawan Agung Kurniawan Agustina Dianova Alifio Rahmanqa Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Ayuningtiyas, Intan Saputri Bambang Suryono Bambang Suryono, Bambang Cahyaning Novitasari, Cahyaning Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iam Ri'a, Nur Ikhsan Budi Rihardjo Ikhsan Budi Riharjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix juwita sari Juwita Sari Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Legri Andiani Lilis Ardini Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Muhammad Reza Pahlawan Muhammad Reza Pahlawan Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Patuh Priyadi, Maswar Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Qonitah, Iffah Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian respatia, wimba Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho, Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny , Nenny Syahrenny, Nenny Theana, Vivian tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wahidahwati Wimba Respatia Wimba Respatia Wismandana, Nicho Budi Yahya Yahya Yahya Yahya yahya yahya Yahya, Dian Ratnasari Yuliana Anggreani Dua Delang Kolit