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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 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) Jurnal Riset Perbankan, Manajemen dan Akuntansi Neo Journal of economy and social humanities Lead Journal of Economy and Administration Journal of Social Commerce Akuntansi: Jurnal Riset Ilmu Akuntansi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Mildawati, Titik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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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.  
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): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

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.
Co-Authors - Lussiana Abda Abda Abdul Bais Agung Kristiawan Agung Kurniawan Agustina Dianova 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 Fransisca, Linda 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 Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan 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 tri yonowati Triyonowati, Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wahidahwati Wimba Respatia Wismandana, Nicho Budi Yahya Yahya yahya yahya Yahya Yahya Yahya, Dian Ratnasari Yuliana Anggreani Dua Delang Kolit