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All Journal AKUNTABILITAS ETIKONOMI Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Accounting Journal of Binaniaga International Journal of Social Science and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling SULUH: Jurnal Abdimas Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Journal of Community Service and Engagement COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Keuangan dan Perbankan Journal of Applied Business and Technology JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance
Sistya Rachmawati
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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MENINGKATKAN OMZET PENJUALAN PENGUSAHA UMKM DENGAN PEMASARAN DIGITAL Mulyani, Susi Dwi Dwi; Nugraha, Erie Riza; Murwaningsari, Etty; Fitria, Giawan Nur; Rachmawati, Sistya
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.4240

Abstract

Pemasaran digital merupakan salah satu kunci penting dalam meningkatkan penjualan dan mencapai pasar yang lebih luas. Hal ini karena pemasaran digital dapat menjangkau target pasar yang lebih luas, lebih efektif, dan lebih efisien. Menurut data Kementerian Koperasi dan UKM, jumlah UMKM di Indonesia mencapai 64,2 juta unit pada tahun 2022, hanya sekitar 10% UMKM yang sudah memanfaatkan pemasaran digital secara efektif. Tim Abdimas FEB Usakti turut berkontribusi dalam meningkatkan pemahaman penggunaan pemasaran digital dalam upaya meningkatkan penjualan pada UMKM yang menjadi anggota Jakpreneur Grogol Petamburan, Jakarta Barat dengan menyelenggarakan penyuluhan. Pelaksanaan kegiatan penyuluhan telah dilakukan pada hari Selasa, 19 Desember 2023. Manfaat kegiatan penyuluhan pemasaran digital bagi UMKM, antara lain: i) Meningkatkan Visibilitas Online; ii) Meningkatkan Akses Pasar; iii) Biaya yang Lebih Rendah; iv) Meningkatkan Interaksi dengan Pelanggan; v) Meningkatkan Pengukuran dan Analisis; dan Meningkatkan Daya Saing. Berdasarkan hasil kuesioner yang diedarkan kepada peserta setelah mengikuti penyuluhan, mereka menyatakan 100% telah memahami cara meningkatkan penjualan; menciptakan keuntungan keberlanjutan; melakukan pemasaran produk; dan pemasaran digital, sedangkan cara mengkolaborasikan SDM sebanyak 86% peserta telah memahami dan 14% peserta belum memahami cara mengkolaborasikan Sumber Daya Manusia.
Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Abstract

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method, and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.
Pola dan Metode Pemasaran UMKM Budidaya Ayam dan Lele yang Menggunakan Pakan Berbasis Limbah Organik Triyanto; Muhammad Nuryatno; Cicely Delfina; Sistya Rachmawati
SULUH: Jurnal Abdimas Vol 4 No 2 (2023): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v4i2.3772

Abstract

Dalam masa pandemi Covid-19 yang berlangsung dewasa ini, pelaku Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu pihak yang paling terdampak secara siginifikan. Permasalahan utama yang dihadapi adalah adanya penurunan penjualan yang drastis sehingga terjadi penurunan aliran kas masuk di satu sisi, dan sulitnya pemasaran secara tradisional oleh peternak ayam dan lele yang menggunakan pakan berbasis limbah organik. Limbah organik mempunyai banyak dampak pada manusia dan lingkungan sekitar. Limbah organik dapat bersumber dari limbah rumah tangga seperti sayur-sayuran, buah-buahan busuk dan dari dedaunan lingkungan sekitar. Limbah organik yang bersumber dari limbah sayuran memiliki kandungan gizi yang ditunjukkan dari kandungan serat kasar yang tinggi dengan kandungan air yang tinggi pula, walaupun dalam basis kering kandungan protein sayuran cukup tinggi, yaitu berkisar antara 15-24%. Limbah sayuran sangat berpotensi untuk dijadikan bahan pakan alternatif untuk ayam kampung yang cenderung memiliki adaptasi yang baik terhadap pakan ternak. Selanjutnya target khusus adalah memberikan ilmu dan teknik pemasaran yang lebih efektif dan baik di masa pandemi. Metode yang digunakan adalah dengan diskusi grup, workshop, dan latihan kepada UMKM peternak ayam dan lele yang menggunakan pakan berbasis limbah organik. Judul kegiatan ini adalah “Pola dan Metode Pemasaran UMKM Budidaya Ayam dan Lele yang Menggunakan Pakan berbasis Limbah Organik”.
ENVIRONMENTAL LEADERSHIP ON GREEN COMPETITIVE ADVANTAGE WITH GREEN HUMAN CAPITAL AS MODERATION Rachmawati, Sistya; Murwaningsari, Etty
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.15290

Abstract

The purpose of this study is to analyze (1) The influence of environmental organizational culture, environmental leadership, and environmental capability on green competitive advantage. (2) Green human capital moderates the influence of environmental organizational culture, environmental leadership, and environmental capability on green competitive advantage. Conducted with taking the secondary data namely all company listed on the Indonesian Stock Exchange whith purposive sampling criteria during 2018-2022 period with 256 observation. The results of this study indicate environmental organizational culture and environmental capability have no influence on green competitive advantage, while environmental leadership has influence on green advantage, green human capital strengthens the influence of environmental organizational culture. Variable control green structural capital and green relational capital has no significant influence on green competitive advantage.
Faktor-faktor yang Mempengaruhi Kinerja Kualitas, Kinerja Keuangan dan Kepuasan Pelanggan Murwaningsari, Etty; Basaria, Maya Grace; Rachmawati, Sistya
Jurnal Aplikasi Manajemen Vol. 7 No. 3 (2009)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1105.567 KB) | DOI: 10.21776/

Abstract

The objective of this research is to investigate factors affecting quality performance, financial performance, and customer satisfaction. Those factors consist of quality goal, quality feedback, and quality incentive. The research examined 20 manufacturing companies listed in Indonesia stock exchange in 2007. The primary data were collected by questionnaire, and the number of respondent are 69 manager. The statistical method used to test the hypothesis is path analysis model. The empirical result of this research shows that: fist, quality goal and incentive based in quality have positive relationship with quality performance. Second, quality performance has positive relationship with customer satisfaction and financial performance. Third, customer satisfaction variable has positive relationship with financial performance. Meanwhile, quality goal is affecting quality performance variable and then quality performance is affecting customer satisfaction. The other variables have no significant relationship.
DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF INDUSTRY SENSITIVITY, MEDIA EXPOSURE, AND ENVIRONMENTAL PERFORMANCE Sistya Rachmawati; Etty Murwaningsari; Yuha Nadhirah Qintharah; Qintharah, Yuha Nadhirah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/28tae249

Abstract

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosureKeywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
Integrated Corporate Governance Moderates Determinants On Economic Performance Qintharah, Yuha Nadhirah; Murwaningsari, Etty; Rachmawati, Sistya
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 3 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i3.009

Abstract

Objectives: This study aims to examine the effect of corporate social responsibility and competitive advantage on economic performance in addition to using integrated corporate governance as a moderating variable. Thus, this study also aims to determine whether integrated corporate governance strengthens or weakens the relationship.Methodology: The research method used is moderated regression analysis (MRA). Data used in this research is secondary data from IDX. In addition, this study tested the classical assumptions and tested the accuracy of the model to find out which model was the most appropriate. The number of samples used in this study was 201 samples from the annual year 2020-2022.Finding: The results show that CSR does not affect economic performance, competitive advantage has a positive effect on economic performance, CG strengthens the influence of CSR on economic performance and CG strengthens the influence of competitive advantage on economic performance.Conclusion: Governance is an important factor in company performance because it can moderate the relationship between competitive advantage and CSR with performance. This research indicates the importance of competitive advantage to improve company performance. This is supported by the RBV theory which states to make good use of company resources. Also, governance could become quasi-moderation because it could become a moderator variable and could influence an independent variable.Novelty: This research uses different measurements of integrated corporate governance measurement. ICG measurement in this research is using developed POJK no 2/POJK 05/2014 indicators.
Implementation of Corporate Governansi in MSME Murwaningsari, Etty; Darmawati, Deni; Sofie; Rachmawati, Sistya
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.5040

Abstract

The purpose of community service is to help MSMEs to prepare financial reports, which are needed to apply for bank financing for capital acquisition and business development. And be able to understand good governance in MSMEs. As an effort to strengthen the participation of good MSME governance to empower individuals, groups and communities in the field of family welfare, especially in efforts to increase income and shared welfare. So that it can improve corporate governance in MSMEs through understanding and implementing the SIAPIK program to prepare financial reports. The methods used in implementing community service are counseling, training and mentoring through presentations of materials delivered by the community service team. The main topics of community service include training on cooperative governance. Then a discussion was held with participants guided by a moderator through face-to-face meetings. Feedback was carried out with a questionnaire filled out by all members of PMKM Prima Indonesia who participated in community service activities. The results of the evaluation of the implementation of community service both during face-to-face meetings and through questionnaires showed that community service participants expressed satisfaction with this activity, and the purpose of community service was achieved where participants felt they had received benefits in the form of increased knowledge, understanding of MSME governance.
SOSIALISASI DIGITALISASI PERPAJAKAN UMKM MELALUI PENYULUHAN DAN PELATIHAN Mulyani, Susi Dwi; Muhd. Nuryatno Amin; Ismawati Haribowo; Sistya Rachmawati
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23827

Abstract

Directorate General of Taxes (DGT), in the form of an online tax service application. Taxpayers can enjoy various digital services to fulfill their tax obligations. The DGT provides a single login facility, which is the gateway to 3C-based services (click-call-counter). This 3C service program provides taxpayers with a system of channels, but is not limited to these three (DGT, 2020), and is available to Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs who are members of the Indonesian Professional Kartini Association (IKAPRI Indonesia) as partners in the Community Service activities by the Team of Lecturers, Students and Alumni of the Faculty of Economics and Business (FEB) Usakti Doctoral Program and Lecturers of STIE Tri Bhakti, have limited knowledge and understanding of digital tax applications and how to gain access to use them. Therefore, the Community Service Team of the Faculty of Economics and Business Trisakti University carried out outreach and training activities on the Socialization of MSME Tax Digitalization. The materials presented included: i) the legal basis for MSME Income Tax; ii) how to obtain an NPWP online; and iii) how to calculate, deposit, and report MSME Income Tax online. The Community Service activity was held on December 17, 2024, at the Faculty of Economics and Business (FEB) Trisakti University, with 32 MSME participants. The results of the Community Service activities have succeeded in reducing the number of participants who did not understand in operating online tax services and an increase in the number of participants who did understand in operating online tax services, with an average of 47.4%.
PENGARUH BUDAYA ORGANISASI HIJAU, MODAL INTELEKTUAL HIJAU TERHADAP KINERJA PERUSAHAAN DENGAN INOVASI HIJAU SEBAGAI VARIABEL MODERASI Sustrastanti, Ellyzia; Sistya Rachmawati
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.16982

Abstract

Penelitian yang mencoba menguji pengaruh budaya organisasi hijau dan modal intelektual hijau terhadap kinerja bisnis ini menggunakan inovasi hijau sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan memberikan laporan keberlanjutan tahun 2021. Sampel penelitian ini berjumlah 420 perusahaan. teknik pengumpulan data sebagian diambil dari situs resmi perusahaan dan sebagian diunduh dari situs BEI. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji data. Penelitian menemukan bahwa meskipun budaya organisasi hijau dan modal intelektual hijau memiliki pengaruh besar terhadap kinerja bisnis, inovasi hijau bertindak sebagai mediator. Faktor independen dan moderasi dalam penelitian memiliki efek substansial gabungan pada kesuksesan perusahaan.
Co-Authors Angelica Dipaulina Augustine, Yvonne Bella Nabilla Lukita Putri Danur Dara Adelia Darmawati, Deni Diana Airawaty Diftya Rachmitha Hunafah Efendi Susana Egi Gumala Sari Eko Cahyo Mayndarto Ellyzia Sustrastanti Elni Beatrix Daun Tasik Allo Elni Beatrix Daun Tasik Allo Erie Riza Nugraha Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwarningsari Eucharistia, Happy Evlin Adelina Sinaga Fatik Rahayu Febryanti Simon Giawan Nur Fitria Grahita Iga Pramesti Happy Eucharistia Harahap, Cicely Delfina Humaira Uswatun Hasanah Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti Ismawati Haribowo Leandra Endhita Estuningsih Lembah Dewi Andini Lestari, Risti Dwi Lestari, Risti Dwi Listya Sugiyarti Maya Grace Basaria Mazzlida Mat Deli Mazzlida Mat Deli Muhammad Azzaki Muhammad Nuryatno Muhammad Nuryatno Muhammad Nuryatno Amin Muhd. Nuryatno Amin Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Naila Syamlan Nike Dewanti Wulanningrat Nugraha, Erie Riza Prastiyo Diatmono Pratiwi, Inugrah Ratia Priyono Priyono Qintharah, Yuha Nadhirah Raphita Fauzyyah Reiza Basariadi Risti Dwi Lestari Rustandi Rustandi Sofie Sofie Sri Yulianti Sustrastanti, Ellyzia Suyono Suyono Suyono Suyono Triyanto Triyanto Wan Muhammad Kudri Winda Natalia Pardede Yudi Jemiran Yuha Nadhirah Qintharah Yulia Eka Riyanti Yvonne Augustine