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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha The International Journal of Accounting and Business Society Monex: Journal of Accounting Research JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Ilmu dan Riset Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

Retnani, Endang Dwi

Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Author-ID : 689692

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document

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Strategi ekspansi usaha dan pengelolaan kas berbasis teknologi informasi pada era new normal Fidiana Fidiana; Widhi Ariestianti; Endang Dwi Retnani; Dini Widyawati
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4, No 2 (2021): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i2.9585

Handicraft SMEs are one of the sectors affected by the Covid-19 pandemic. The implementation of this community service activity aims to offer the right expansion strategy for MSMEs affected by the Covid-19 pandemic. The scope of community service activities is limited to the Sukolilo Surabaya Handicraft SMEs. Some MSMEs have managed to survive and some have been less fortunate. The method of activity is to provide recommendations through virtual assistance activities through zoom and WhatsApp social media related to strategies to increase business and manage finances during the new normal era. The results of this community service activity include several MSMEs responding by diversifying their products and businesses. Second, partners with marketing problems have created accounts through the Instagram and Facebook applications and have participated in the exhibition agenda. Third, partners with financial problems have carried out simple financial management manually and using the SME Accounting application.

Eco-Printing: The Potential of an Eco-Friendly Economy in the Era of a Pandemic Fidiana Fidiana; Widhi Ariestianti Rochdianingrum; Endang Dwi Retnani; Dini Widyawati
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Eco-print is a fabric dyeing technique from ecology or plants commonly known as eco-dyeing. Eco-print aims to print patterns and colors on fabrics to produce unique, natural, and authentic motifs. The principle used is to attach flowers, leaves, stems, or other parts of plants that contain color pigments to the fabric media. Fabrics that are given motifs and colors with eco-print techniques can evolve into batik products, bags, umbrellas, and other crafts. In other words, Eco-print products do not use synthetic or chemical dyes but utilize natural patterns and colors from plant parts such as twigs, leaves, stems, and flowers. The eco-print method is thus very environmentally friendly by utilizing materials found in the surrounding environment. In addition, eco-print-based products have economic prospects during the COVID-19 pandemic because people have started to care about the environment. This product is also exclusive and unique because the motifs and colors produced are never the same. The uniqueness of the motif is unlimited depending on creativity. Each cloth has a variety of motifs according to the type and layout of the plants used. Each fabric is different from other fabrics in terms of motifs and colors. It is an economic potential that causes eco-print products to have a higher selling value than synthetic products. Thus, eco-print products are not mass products. Each product uses a set of plants as a pattern and is disposable. The primary color dyeing process, the length of steaming, the technique of placing plants on the cloth, the rolling technique, and the intensity of sunlight when drying will produce different results on each sheet of fabric, although the technique used is always the same. The print results are often unexpected and quite surprising. It is interesting and challenges eco-print craftsmen to keep experimenting to produce quality and standardized products. After the eco-print training, MSME women in Sukolilo produced batik clothes, headscarves, jute combination bags, and tablecloths. The products from this eco-print need a network to be able to reach potential markets both locally and globally

Nilai Perusahaan Berdasarkan Kinerja Keuangan, Dividen, dan Pengungkapan Corporate Social Responsibility Devi Dewayanti; Endang Dwi Retnani
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4002

This research aimed to examine the effect of dividend policy, financial performance, and disclosure of CSR on firm value. The purposive sampling was done to get 11 samples of Property and Real Estate companies with 44 observations. The research result concluded that dividend policy did not affect firm value. It showed how higher the shared dividend won’t affect firm value. In contrast, the financial performance had a positive and significant effect on firm value. This showed that the higher the ROE was, the higher the firm value would be. Additionally, it gave a positive signal for investors to have investment. On the other hand, the disclosure of CSR did not affect firm value. It described how higher the disclosure of CSR won’t affect firm value. In other words, the firm value could be influenced by other factors outside the two variables.

Pelatihan Brand Awareness Bagi Pelaku UMKM Handycraft, Kecamatan Sukolilo Fidiana Fidiana; Endang Dwi Retnani; Dini Widyawati; Widhi Ariestianti Rochdianingrum; Hindah Mustika
Share: Journal of Service Learning Vol. 10 No. 1 (2024): FEBRUARY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.10.1.9-16

Brand awareness merupakan kemampuan mengukur sejauh mana pengetahuan tentang keberadaan suatu brand atau dapat dikatakan bahwa brand awareness sebagai kesanggupan seorang pembeli untuk mengenali atau mengingat kembali bahwa suatu brand sebagai bagian dari kategori produk tertentu dimana konsumen akan lebih cenderung memilih brand yang sudah dikenal dan mudah di dapat karena konsumen merasa sudah memahami, nyaman dan aman dengan brand tersebut. Pelaku usaha dapat menggunakan dan mempertahankan brand awareness sebagai sarana untuk memberikan informasi yang lebih detail dan mudah tersampaikan kepada para konsumen, disisi lain dengan adanya brand awareness dapat menjadi tolok ukur besar kecilnya suatu pangsa pasar usaha, salah satu bagian dari brand awareness yaitu packaging yang memiliki peran yang penting untuk kesuksesan suatu produk, packaging sebagai titik awal para konsumen ketika melihat suatu produk dan sebelum para konsumen memutuskan untuk membeli. Packaging merupakan suatu proses untuk melindungi dan menginformasikan orang-orang seputar produk yang dihasilkan oleh suatu brand. Packaging juga menjadi cerminan identitas dari sebuah brand yang ditunjukkan melalui produknya. Di samping itu, packaging juga membuat sebuah produk lebih marketable, aman, dan tetap bersih hingga sampai di tangan konsumen. Hasil dari pelatihan berupa pemberian materi pentingnya brand awareness menjadikan para ibu-ibu pelaku handycraft khususnya kecamatan Sukolilo, Kota Surabaya merasa dan memahami akan banyaknya manfaat dari pelatihan. Para ibu-ibu semangat dengan mempraktikkan secara langsung bagaimana memilah packaging yang sesuai dengan produk yang di hasilkan terutama terkait ukuran produk dengan ukuran packaging dan mencari nama akan merk (labelling). Senuah kombinasi yang membuat handycraft untuk asesoris (bross kerudung), connector masker, jenis huruf, warna dan ukuran dari merk. Hal menarik dari pelatihan ini menjadikan ibu-ibu pelaku UMKM handycraft lebih mengenal dan memanfaatkan lebih jauh bahwa inovasi yang berupa pemberian brand dan packaging suatu hal yang perlu di perhatikan karena hal ini menjadi daya tarik pembeli ketika pertama kali melihat produk, tetapi tidak mengesampingkan adanya kualitas.

UPAYA PENINGKATAN PEREKONOMIAN MELALUI EKSPOR PRODUK (MUKENA) DI BANGIL, PASURUAN. JAWA TIMUR Rochdianingrum, Widhi Ariestianti; Retnani, Endang Dwi; Fidiana, Fidiana; Widyawati, Dini; Mustika, Hindah
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 4 No 2 (2024): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v4i2.6691

Kegiatan pengabdian ini dilakukan dengan tujuan utama untuk meningkatkan keberlangsungan perekonomian baik untuk pelaku UMKM mukena dan lingkungan sekitarnya, alasan kegiatan ini pada mukena dikarenakan mukena sebagai salah atau pakaian yang dipergunakan oleh umat islam khususnya kaum wanita, mukena memiliki model yaitu putusan dan terusan, memiliki varian warna dan motif. Pelaku UMKM mengalami suatu kendala karena adanya jumlah pembeli yang menurun selain karena adanya dampak Covid-19 juga karena adanya harga bahan yang meningkat. Adanya pengabdian ini untuk membantu menyelesaikan beberapa kendala yang ada, salah satu upaya yang dilakukan dalam hal ini berupa memperluas pangsa pasar ke negara lain (Asia), hal ini dilakukan karena kualitas produk (mukena) yang dihasilkan sangat baik dan layak direkomendasikan ke pihak asing. Bahan yang dipergunakan di bilang memiliki kualitas sangat baik karena bahan yang dipakai berasal dari bahan yang sudah sesuai dengan kondisi dan sesuai dengan selera pada umumnya konsumen dan pelanggan yaitu berbahan ringan dan nyaman tidak terasa panas. Ekspor merupakan suatu kegiatan yang bertujuan untuk meningkatkan pertumbuhan di segala sektor, salah satunya sektor berupa sektor ekonomi.

Reliability of Audit Evidence during Pandemic Restrictions Fidiana, Fidiana; Retnani, Endang Dwi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.393

The latest technology-based audits have quickly overcome traditional barriers for auditors to access data, client resistance, and client readiness. However, the auditor’s capacity to gather adequate and pertinent audit evidence may be hampered by limitations on travel and access as well as a shortage of human resources as a result of health issues. This research aims to analyze and discuss how auditors view and consider audit evidence throughout the pandemic. This qualitative method involves the perceptions of Indonesian Public Accountants (CPA Indonesia), especially in the Indonesian context. The informants were chosen by their involvement in their work as the partners or senior auditors of an audit firm. This research finds that during the pandemic, by fulfilling legal statutory audits and rendering a clean audit opinion even in the absence of compelling audit evidence, auditors can preserve their credibility and stability. Second, in the event of extraordinary circumstances, regulators ought to create audit guidelines and standards. Third, in order to perform audit procedures digitally and remotely, audit firms need to make investments in information technology. The implication is that the crusader, the safe pair of hands, the accommodator, and the truster are four different types of audit engagement partners discovered as a secondary result of this research.

PENGARUH MATURITAS UTANG, PROFITABILITAS, CASH HOLDING DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Agustin, Vedra Cornela; Retnani, Endang Dwi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5665

Penelitian ini meneliti bagaimana jatuh tempo, profitabilitas, kepemilikan kas, dan pertumbuhan perusahaan memengaruhi nilai perusahaan. DM, NPM, CH, TAG, dan PBV digunakan untuk menilai jatuh tempo utang, margin laba bersih, kepemilikan kas, pertumbuhan bisnis, dan nilai. Penelitian ini kuantitatif. Data sekunder dari laporan tahunan digunakan untuk meneliti bisnis pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama 2019–2023. Penelitian memakai tiga kriteria untuk pengambilan sampel bertujuan. Sebanyak 21 perusahaan dengan 105 data memenuhi persyaratan. Analisis regresi linier berganda digunakan. Menurut penelitian ini, jatuh tempo utang, profitabilitas, kepemilikan kas, dan ekspansi perusahaan meningkatkan nilai perusahaan. Dengan demikian, nilai perusahaan meningkat seiring dengan jatuh tempo dan profitabilitas. Seiring dengan meningkatnya kepemilikan kas dan pertumbuhan, demikian pula nilai perusahaan. Faktor-faktor jatuh tempo pinjaman, profitabilitas, kepemilikan kas, dan pengembangan bisnis dapat membantu investor membuat pilihan investasi yang menguntungkan.

Determinants of Company Value: Corporate Social Responsibility and Financial Performance Octalia, Milcha Aurellia; Retnani, Endang Dwi
Monex: Journal of Accounting Research Vol 13, No 01 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i01.5792

This research aimed to examine the effect of CSR (Corporate Social Responsibility), and financial performance on firm value (PBV) at mining companies 2016-2021. We collected data by using purposive sampling technique. There were 19 samples from 62 mining companies. Furthermore, in total, there were 114 data samples. The result concluded that ROI had a positive impact on corporate value. It meant the higher the ROI was, the higher the firm value would be. Consequently, it would give a positive signal to the investors. However, DER had a negative effect on PBV. This meant, how high or low the companies' DER was, the lower the firm value would be, as there were additional costs. In addition, both CSR and ROE did not affect firm value. In brief, the higher the firm value would be affected by other factors outside the research variables Keywords: corporate social responsibility, return on equity, return on investment, financial performance, firm value.

Strategi ekspansi usaha dan pengelolaan kas berbasis teknologi informasi pada era new normal Fidiana, Fidiana; Ariestianti, Widhi; Retnani, Endang Dwi; Widyawati, Dini
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4 No 2 (2021)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i2.9585

Creating Spiritual Value: The Islamic Way to Integrate Environmental and Social Responsibilities Fidiana; Handayani, Nur; Retnani, Endang Dwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.679

Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as NPOs that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action. Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature. Findings — First, the belief in tauhid (Islamic monotheism) is the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly at protecting the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were for management and public purposes (horizontally) and for worship aspects (vertically). Practical implications — This case study emphasizes forms of social and environmental responsibility specific to Islamic entities, which may not be true in other entities. Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic and inherent moral responsibility. Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic. Paper type — Case study

Co-Authors Abdillah Tawakal, Abdillah Adriany Pratiwi Diaz, Adriany Pratiwi Agustin, Vedra Cornela Agustina, Liony Annisa Prily Bertha Shafira, Annisa Prily Bertha Ariestianti, Widhi Chusnitah, Nur Maghfirotu Dandy Dwi Sulistiyanto, Dandy Dwi Devi Dewayanti Dewi Tri Rahayu, Dewi Tri Dini Widyawati Dini Widyawati Ega Rohma Nur Ulaika, Ega Rohma Nur Fidiana Fidiana Fidiana, Fidiana Fidyaningrum, Alifiyah Firmansyah, Rachmad Fishal Rayyes, Fishal Henny Puspita Kumala Sari, Henny Puspita Hindah Mustika Hindryanto, Stefany Jamhari Jamhari Krisnayana Tio Andhieka, Krisnayana Tio Lestari Setyowati Lilis Ardini Mawarni, Zellinda Mega Satrio Lukito, Mega Satrio Melindawati, Melindawati Mustika, Hindah Nanda, Desty Widya Nekat Wahyu Bagus Prakoso Nugrahayu, Erika Ributari Nur Handayani Octalia, Milcha Aurellia Prakoso, Nekat Wahyu Bagus Pratama, Mochamad Ludvi Purnawiranti, Yuliana Purnomo Sutirto Adi, Purnomo Sutirto Ramadan, Mochammad Tanzyar Praja Rochdianingrum, Widhi Ariestianti Satiti, Lufiana Suraida, Azizah Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Triesie Avrilia Fanny, Triesie Avrilia ulfah setia iswara, ulfah setia Wibawa, Riza Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widyawati, Dini Wiwid Widayanti, Wiwid Yulana Tri Suryani, Yulana Tri Yundari, Yundari Yuwono, Rendy

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