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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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PELATIHAN DAN PENDAMPINGAN PEMBUKUAN SEDERHANA DAN STRATEGI PEMASARAN PADA UMKNESIA DI SURABAYA Yahya, Dian Ratnasari; Mildawati, Titik; Syahrenny , Nenny; Sari, Juwita
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 1 (2022): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.443 KB) | DOI: 10.24034/kreanova.v2i1.5154

Abstract

Kegiatan abdimas ini mengambil tema ‘back to basic’ atau kembali ke dasar, karena melihat kondisi mitra UKM yang mayoritas memiliki skala bisnis mikro/kecil. Dalam hal ini, tim abdimas memberikan pelatihan pembukuan sederhana dan manajemen pemasaran dengan fokus utama adalah pemahaman mitra akan pentingnya melakukan pencatatan keuangan, merubah mindset mitra yang awalnya melihat pembukuan keuangan sulit tapi menjadi mudah. Setelah dilakukan pelatihan, selanjutnya tim abdimas STIESIA mendampingi mitra hingga mahir membuat laporan keuangan. Bertempat di Dapur Djitoe yang merupakan salah satu UKM mitra, sehingga pihak mitra berkontribusi menyediakan tempat kegiatan dan memberdayakan produk UKM sebagai konsumsi kegiatan serta ajang promosi produk UMK lainnya. Tahapan awal dimulai dengan memahami dasar membuat pembukuan sederhana dan pemahaman terkait manajemen pemasaran, kegiatan selanjutnya tim abdimas akan menggunakan aplikasi pembukuan, lalu disisi pemasaran akan dilakukan pelatihan dan pendampingan pemasaran digital, teknik pembuatan katalog, pengelolalaan manajemen karyawan, rantai pasok dan pencatatan legalitas bisnis. Sehingga, kegiatan basic ini diharapkan mampu menjadi pondasi mitra UKM dalam mempertahankan usahanya, memperluas pangsa pasar dan mengembangkan usahanya
Penguatan Kapasitas Pemasaran Digital Melalui Pelatihan Brand Identity Pada Umkm Batik Kreasi Nila Desa Juwetkenongo-Kab.Sidoarjo Sari, Juwita; Mildawati, Titik; Respatia, Wimba; Yahya, Yahya
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memperkuat kapasitas pemasaran digital melalui pelatihan brand identity pada UMKM Batik Kreasi Nila di Desa Juwet Kenongo-Kab Sidoarjo. Sebelum pelatihan, mitra belum memahami pentingnya branding dan belum memanfaatkan media digital secara optimal. Metode kegiatan meliputi tahap persiapan (survei kebutuhan dan penyusunan rencana), pelaksanaan (pemaparan materi, praktik, simulasi, dan diskusi), serta evaluasi melalui pre-test, post-test, dan monitoring peserta. Hasil menunjukkan peningkatan signifikan pada pemahaman dan keterampilan, dengan rata-rata nilai post-test 81,3 dibandingkan 45,8 pada pre-test, serta kemampuan peserta menerapkan elemen brand identity secara lebih konsisten dalam konten pemasaran digital. Kegiatan ini berdampak pada meningkatnya daya saing, perluasan potensi pasar, dan penguatan ekonomi kreatif UMKM Batik Kreasi Nila. Dengan demikian, pelatihan brand identity terbukti menjadi strategi yang efektif untuk mendorong kemandirian dan keberlanjutan UMKM di era digital.
The Dividend Policy as a Moderator of the Effect of Ownership Structure and Financial Performance on Firm Value Abdul Bais; Titik Mildawati; Kurnia Kurnia
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3219

Abstract

This study aims to analyze the moderating role of dividend policy in influencing the relationship between ownership structure, financial performance, and firm value. Specifically, the ownership structure is proxied by managerial ownership, institutional ownership, and foreign ownership, while financial performance is measured using profitability. Firm value is the dependent variable, and dividend policy is positioned as a moderating variable. The final dataset was analyzed using moderated regression analysis (MRA) to examine both direct effects and interaction effects between variables. The empirical results indicate that managerial ownership has a positive and significant effect on firm value, suggesting that higher managerial shareholding aligns managerial interests with shareholders, thereby improving company performance and market perception. Similarly, institutional ownership shows a positive and significant effect on firm value, indicating that institutional investors play an effective monitoring role in enhancing corporate governance and market confidence. In addition, profitability is found to have a positive and significant effect on firm value, implying that firms with higher profitability tend to be valued more highly by the market due to better financial performance and future growth prospects. However, dividend policy is found to moderate the relationship between profitability and firm value, indicating that dividend distribution strengthens the effect of profitability on firm value by signaling financial stability and reducing information asymmetry between management and investors. Overall, this study highlights that ownership structure and profitability are important determinants of firm value, while dividend policy plays a selective moderating role depending on the financial condition of the company.
The Effect Of Intellectual Capital And Sustainbility Report Disclosure On Company Value With Profitability As A Moderation Variable: (Empirical Studies in Manufacturing Companies 2017-2021) Ayuningtiyas, Intan Saputri; Fidiana; Mildawati, Titik
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.101

Abstract

This study aimed to examine the effect of intellectual capital (VAICTM) and sustainability report disclosure (GRI-G4) on firm value (Tobin’s Q), with profitability (ROA) as the moderating variable. The study was quantitative. Moreover, the population was manufacturing companies listed on the Indonesia Stock Exchange for 5 years (2017-2021). The data collection technique used purposive sampling. In line with that, there were 25 companies as the sample. In total, 125 data samples were obtained. Furthermore, the data analysis technique used multiple linear regression and interaction test of Moderated Regression Analysis (MRA), with SPSS 21. As the result, it concluded that intellectual capital (VAICTM) had a positive effect on firm value. It meant, companies with strong intellectual capital could develop effective strategies in order to manage the sources, by adding some business values. Sustainability Report Disclosure (GRI- G4) had a positive effect on firm value. This meant since companies were aware of presenting activities, in the economy, environment, and society; the decision makers would have the information that they needed in increasing reputation capital from the companies. As a consequence, the firm value increased. Profitability (ROA) could not moderate the effect of intellectual capital on firm value. In other words, when companies had losses in a certain period, they would have efficiency in order to minimize the cost. Additionally, profitability (ROA) could not moderate the effect of sustainability report disclosure (GRI-G4) on firm value. It happened as profitability could not become the main support of companies’ policy in having social activities and making sustainability reports since companies were not always profitable.
The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable Kurniawan, Agung; Wahidahwati; Mildawati, Titik
Lead Journal of Economy and Administration Vol 2 No 1 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v2i1.119

Abstract

This study aimed to find out either the direct or indirect effect of the board of directors, independent commissioners, and audit committees on firm value, with financial performance as the intervening variable. Furthermore, the population was State-Owned Enterprises that were listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The data collection technique used purposive sampling, which used two criteria for the sample. In line with that, there were 20 companies as the samples which required to be observed. Moreover, the data analysis technique used Path analysis with SPSS. As the result, it concluded that (1) the Board of Directors did not affect the financial performance, (2) Independent Commissioners had a positive effect on financial performance, (3) Audit Committees did not affect the financial performance, (4) the Board of Directors had a positive effect on firm value, (5) Independent Commissioners did not affect firm value, (6) Audit Committees did not affect firm value, (7) Financial Performance had a positive effect on firm value, (8) Financial Performance could not mediate the Board of Directors on firm value, (9) Financial Performance could mediate Independent Commissioners on firm value, and (10) Financial Performance could mediate audit committee on firm value.
Government Policy Accountability On Implementation Of Cash Direct Assistance Program For Communities Affected By Covid-19 (Case Study in Ende Regency) Iam Ri'a, Nur; Patuh Priyadi, Maswar; Mildawati, Titik
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.544 KB) | DOI: 10.56403/nejesh.v1i1.27

Abstract

This study aims to find out how to apply direct cash assistance, the principle of accountability of government policies, as well as effective and efficient strategies in implementing cash transfers for communities affected by Covid-19 in villages in Ende Regency. This study uses a qualitative descriptive method with a case study approach. The informants who were used as resource persons in this study consisted of the Head of the PMD Service, the Head of the Village Government Division, the Village Government Sector Staff, and the people who received and did not receive assistance. Data collection techniques through interviews, observation, and documentation. The data analysis technique starts from data reduction, data presentation, and drawing conclusions. The results of the study revealed that the distribution of BLT was carried out from April to December 2020 in nine distributions with a total fund of Rp. 3,600,000/KPM. Accountability of government policies starting from the planning stage to the accountability stage is in accordance with regulations and can be accounted for even though in the planning and implementation stages there are time delays. Effective and efficient strategies in the implementation of BLT consist of regulations, individual tasks, programs, ideal goals that have been implemented quite well although there are still shortcomings in their implementation.
Pelatihan Strategi Branding Produk untuk Meningkatkan Daya Saing UMKM pada Asosiasi KUPU SUTERA di Kabupaten Pasuruan Juwita Sari; Titik Mildawati; Alifio Rahmanqa; Yahya Yahya
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v5i2.2895

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan pelaku UMKM dalam mengoptimalkan branding produk guna meningkatkan daya saing usaha dan kepercayaan konsumen. Mitra kegiatan adalah Asosiasi KUPU SUTERA di Kecamatan Purwodadi, Kabupaten Pasuruan, Jawa Timur yang terdiri atas pelaku usaha produsen daster, minuman herbal, batik, rajut, dan produk kreatif lainnya. Permasalahan utama mitra meliputi rendahnya pemahaman mengenai branding produk, seperti: identitas merek, desain kemasan, dan pemanfaatan media sosial sebagai sarana promosi digital. Kegiatan dilaksanakan selama Semester Genap Tahun Akademik 2025/2026 melalui tahapan survey pendahuluan, Focus Group Discussion (FGD), pelatihan, pendampingan, serta evaluasi. Metode pelaksanaan dilakukan melalui pelatihan interaktif, diskusi, simulasi, dan pendampingan langsung. Materi yang diberikan meliputi branding produk, desain kemasan, fotografi produk, pembuatan konten digital dan digital marketing. Hasil evaluasi menunjukkan bahwa 90% peserta menyatakan kegiatan sangat bermanfaat, 95% peserta memahami materi yang diberikan, dan 100% peserta mengalami peningkatan keterampilan dalam mengembangkan branding produk serta pemanfaatan media sosial sebagai sarana promosi. Program ini diharapkan mampu mendukung peningkatan daya saing UMKM secara berkelanjutan.
Pengendalian Intern dan Kompetensi Sumber Daya Manusia dalam Meningkatkan Kualitas Laporan Keuangan Daerah: Peran Moderasi Teknologi Informasi Theana, Vivian; Ardini, Lilis; Mildawati, Titik
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.26198

Abstract

Latar Belakang: Kabupaten Sikka meraih Wajar Tanpa Pengecualian (WTP) tujuh kali, tetapi masih ada kelemahan dalam pengendalian intern dan kepatuhan regulasi. Inkonsistensi penelitian sebelumnya mendorong pengujian ulang faktor-faktor yang memengaruhi kualitas laporan keuangan, dengan pemanfaatan teknologi informasi sebagai pemoderasi sistem pengendalian intern dan kompetensi sumber daya manusia. Tujuan: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah dengan pemanfaatan teknologi informasi sebagai variabel moderating.Metode Penelitian: Penelitian ini adalah menggunakan data primer yang diperoleh dari kuesioner yang disebarkan langsung kepada responden yaitu kepala sub bagian keuangan dan bendahara atau bagian akuntansi Organisasi Perangkat Daerah (OPD) di Pemerintah Kabupaten Sikka. Jumlah sampel dalam penelitian ini adalah 110 responden yang dipilih secara purposive sampling. Teknik analisis data yang digunakan adalah metode regresi berganda dan Moderated Regression Analysis (MRA) pada tingkat signifikansi 5% dengan bantuan software SPSS versi 23.Hasil Penelitian: Penelitian ini menghasilkan temuan bahwa sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan daerah. Pemanfaatan teknologi informasi memoderasi pengaruh sistem pengendalian intern pemerintah terhadap kualitas laporan keuangan daerah, sedangkan pemanfaatan teknologi informasi tidak memoderasi pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan daerah.Keaslian/Kebaruan Penelitian: Penelitian ini menguji ulang variabel yang sama pada objek berbeda untuk menilai konsistensi hasil, dengan fokus pada Kabupaten Sikka yang meski meraih WTP, tetapi masih memiliki kelemahan pengendalian intern dan kepatuhan regulasi.
Car Free Day sebagai Ajang Pemberdayaan UMKM dalam Mendukung Agenda Pembangunan Berkelanjutan Muhammad Reza Pahlawan; Juwita Sari; Titik Mildawati; Wimba Respatia
GUYUB: Journal of Community Engagement Vol 5, No 2 (2024)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v5i2.8747

Abstract

Village’s Sustainable Development Goals (SDGs) is an indicator used to retrieve the village's development performance. This indicator was applied to all villages in Indonesia, including Yosowilangun in Gresik Regency. This village has low scores on indicators related to economics. This needs to be a concern because the village's potential to become an economically independent village is quite high. This potential is reflected in the number of registered Micro, Small, and Medium Enterprises (MSMEs). The village officials are also active in helping to empower them in terms of capital. However, this is still not effective because the indicator value for Equitable Village Economic Growth is only 34.96. Apart from that, the participation rate is also still low, with only around 10%. This is caused by the difficulty of finding the markets. Car Free Day is considered capable of solving this problem. Therefore, this service activity is carried out by providing assistance to related parties to analyze the CFD urgencies. The main focus is an analysis document that can be used to simplify the implementation process. The results of the study indicate that Yosowilangun Village is capable of holding a CFD if seen from the prospective location, potential visitors, and potential demand.
Determinants of Investment in Equity Crowdfunding for Micro, Small and Medium Enterprises (UMKM) Legri Andiani; Titik Mildawati; Maswar Patuh Priyadi
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.
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