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All Journal JURNAL ILMIAH PLATAX Jurnal Ilmiah Mahasiswa FEB Jurnal Pertanian Terpadu JFMR (Journal of Fisheries and Marine Research) Omni-Akuatika Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JCES (Journal of Character Education Society) JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Jurnal Abdi Insani EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Juvenil: Jurnal Ilmiah Kelautan dan Perikanan Prima Abdika: Jurnal Pengabdian Masyarakat Buletin Jalanidhitah Sarva Jivitam Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL SAINS DAN TEKNOLOGI PERIKANAN (JIKAN) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Mahseer : Jurnal Ilmu-ilmu Perairan dan Perikanan JOMPA ABDI: Jurnal Pengabdian Masyarakat Open Science and Technology Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal TROFISH JURNAL SAINS dan INOVASI PERIKANAN Zoologi: Jurnal Ilmu Peternakan, Ilmu Perikanan, Ilmu Kedokteran Hewan Jurnal Pengabdian Masyarakat Akurasi CHI JOURNAL OF Community Health Issues JIMEKA
Endang Sri Utami
Universitas Nahdlatul Ulama Lampung
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Pengaruh karakteristik perusahaan terhadap tax avoidance Saraswati, Fitri Dyah; Utami, Endang Sri
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1116

Abstract

This study examines the impact of firm characteristics on the practice of tax avoidance. The primary objective of this study is to examine the impact of profitability, leverage, liquidity, and business size on the level of tax avoidance among coal mining firms that are publicly listed on the Indonesia Stock Exchange during the time frame of 2019 to 2022. The study employed a quantitative approach and utilized a research design focused on establishing causal relationships. The information utilized for this research is categorized as secondary data. To determine the sample size utilizing the purposive sampling method, 44 data points were collected in total. The study utilized a documentation-driven approach to gather data. Descriptive analysis of classical assumptions and multiple linear regression analysis were utilized to analyze the research data. The results of this research suggest that there is no statistically significant relationship between profitability and tax avoidance. Nonetheless, it has been determined that both leverage and liquidity exert a substantial impact on tax avoidance. Conversely, it seems that the size of firm as an entity does not exert a substantial influence on tax avoidance. Tax avoidance is manifestly influenced by the concurrent presence of profitability, leverage, liquidity, and corporate scale.
IMPLEMENTASI PENGGUNAAN KARTU STOK UNTUK MENINGKATKAN MANAJEMEN PERSEDIAAN PADA TOKO PLASTIK BB3 YOGYAKARTA Purnama, Eka; Utami, Endang Sri
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.3219

Abstract

Kurangnya pendidikan dan keterampilan terkait akuntansi pada pelaku usaha mengakibatkan sebagian besar dari mereka tidak mampu mencatat persediaan dengan baik, sehingga kurang memahami pentingnya akuntansi dalam pengelolaan bisnis. Maka, dilakukan kegiatan pengabdian masyarakat untuk mengenalkan cara penggunaan kartu stok persediaan. Metode yang diterapkan meliputi sosialisasi, pendampingan, dan praktik langsung. Dengan pengenalan dan pelatihan tentang manajemen persediaan, UMKM dapat belajar bagaimana menghitung persediaan awal dan persediaan akhir, cara memperkirakan tingkat persediaan yang tepat, serta bagaimana memonitor persediaan secara teratur. Hasilnya menunjukkan bahwa penggunaan kartu stok dapat membantu pelaku usaha merencanakan pengadaan barang dengan lebih efektif, menghindari kekurangan stok atau kelebihan stok yang tidak perlu, dan meningkatkan efisiensi dalam manajemen persediaan. Tidak hanya itu, cara membuat laporan keuangan yang efektif dan akurat juga dapat dipelajari oleh pelaku usaha agar dapat memonitor kinerja bisnis dengan baik. Dengan cara ini, kegiatan pengabdian masyarakat dapat memberikan keuntungan yang besar bagi UMKM dalam mengatur persediaan dan meningkatkan performa bisnis mereka
Pelatihan Cara Menghitung Harga Pokok Produksi (HPP) bagi Usaha Mikro, Kecil, dan Menengah di Desa Sidoarum Kabupaten Sleman yang Menjual Sale Pisang Satono, Putra Aji; Utami, Endang Sri
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 2 No. 2 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v2i2.352

Abstract

UMKM dapat menjadi solusi yang efektif dalam mengatasi permasalahan ekonomi pada tingkat kecil sampai menengah. Kurangnya pengetahuan serta keterbatasan ketrampilan menjadi faktor kegiatan UMKM tidak maksimal, seperti pengetahuan dalam menentukan harga pokok produk yang penting untuk dipahami oleh pelaku UMKM agar kegiatan usahanya maksimal. Penentuan HPP secara tepat, dapat meningkatkan kualitas informasi keuangan pada pedagang atau pengusaha. kegiatan pelatihan penentuan HPP telah melalui serangkaian tahapan pelaksanaan, mulai dari tahap perencanaan, tahap pelaksanaan dan tahap evaluasi. Permasalahan yang dihadapi oleh mitra pelatihan yaitu belum memahami cara penentuan harga pokok produksi dengan tepat. beberapa komponen biaya tetap maupun semi variable tidak ditelusuri secara tepat seperti biaya listrik, penyusutan asset serta biaya-biaya bahan penolong pada produk yang dihasilkan. Berdasarkan evaluasi setelah pelatihan penentuan harga pokok produksi, mitra pelatihan dapat memehami materi yang diberikan terkait dengan biaya produksi mulai dari pengertian, unsur-unsur biaya produksi dan cara menghitung harga pokok produksi dari produk yang dihasilkan dengan tepat
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023) Pratama, Mohammad Rian; Utami, Endang Sri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.810

Abstract

The worth of a firm is a crucial element. This is because it can reflect how well a corporation performs. Company performance consists of various components, one of which is financial performance. Investors often use financial performance as a parameter when making stock investment decisions. This study aimed to prove whether financial performance affects the value of companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2022-2023. The population observed in this study is all companies in the property and real estate sector listed on the Indonesia stock exchange for 2022-2023. The sample collection uses certain criteria better known as purposive sampling, so there are 60 sample companies, and the total research data is 120. The analysis method is done by applying the classical assumption test and multiple linear analysis, with a decision stating that the data is normally distributed and free from all symptoms of basic assumptions in regression analysis. Hypothesis testing reveals that partial results of liquidity, profitability, and activity variables can affect firm value, while solvency variables cannot affect firm value. For simultaneous testing, liquidity, solvency, profitability, and activity variables can affect firm value. The outcomes of this study are expected to participate in the development of financial theory which will certainly help enrich the understanding of how firm financial elements influence value and can accommodate financial analysts in making more informed decisions.
PERAN BRAND AWARENESS SEBAGAI MEDIASI PENGARUH IKLAN TELEVISI DAN BRAND AMBASSADOR TERHADAP REPURCHASE INTENTION PRODUK KECANTIKAN WARDAH (Studi Kasus Pada Mahasiswi Program Sarjana FEB Universitas Brawijaya Malang yang Menggunakan Produk Kecantikan Wardah) Utami, Endang Sri
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Advertising is very important in corporate marketing and is useful to convey a message to potential customers and loyal consumers. Companies can promote a product or service through printed and electronic media. Television electronic media can be interesting if there is a brand ambassador in the delivery of the message since it can create brand awareness on consumers and thus influence them to make purchasing decisions.This study aims to analyze whether television advertising and brand ambassador directly have  a  significant effect  on  brand  awareness and  indirectly have  significant on  repurchase intention. The population of this research is student of Faculty of Economics and Business of Brawijaya University who likes to put on make up. The sample of this research is 130 respondents obtained through purposive sampling method. The data of this research were path analyzed using path analysis with smartPLS.The results show that television advertising and brand ambassador of Wardah have a direct and significant influence on brand awareness and indirect influence on repurchase intention. Furthermore, brand awareness is defined as partial mediation.Keyword: Television Advertising, Brand Ambassador, Brand Awareness, Repurchase Intention
ANALISIS PERBEDAAN “ HANGING RATIO” TERHADAP HASIL TANGKAPAN JARING INSANG DASAR (BOTTOM GILL NET) DI PERAIRAN KUALA PENET LABUHAN MARINGGAI LAMPUNG TIMUR Puspitaningrum, Citra; Utami, Endang Sri; Febriyanti, Titin Liana
Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Vol 10 No 2 (2022): Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan
Publisher : UNIVERSITAS MUHAMMADIYAH PONTIANAK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (741.98 KB) | DOI: 10.29406/jr.v10i2.4319

Abstract

Pada sektor perikanan, Labuhan Maringgai merupakan salah satu daerah penghasil rajungan di Indoneisa. Alat tangkap yang digunakan untuk menangkap rajungan adalah jaring insang dasar atau bottom gillnet. Hanging ratio yang berbeda pada pengoperasian alat tangkap bottom gillnet dianggap berpengaruh terhadap hasil tangkapan. Penelitian ini bertujuan untuk mengetahui perbedaan respon hasil tangkapan rajungan (Portunus pelagicus) pada penggunaan hanging ratio yang berbeda-beda di perairan Kuala Penet Labuhan Maringgai dan mengetahui hanging ratio yang tepat untuk mengoptimalkan hasil tangkapan. Data yang digunakan dalam penelitian ini adalah data hasil tangkapan bottom gillnet (kg/setting), ukuran mata jaring sebesar 3,5 inchi dengan hanging ratio yang berbeda-beda, yaitu 0,47; 0,49; 0,54; 0,57; 0,61; 0,63 (6 hanging ratio) dengan 4 kali setting. Metode analisis data yang digunakan adalah Rancangan Acak Lengkap (RAL). Hasil dari analisis uji Anova terdapat perbedaan respon hasil tangkapan yang signifikan pada penggunaan keenam hanging ratio. Hanging ratio yang dapat mengoptimalkan hasil tangkapan adalah 0,49, dengan hasil tangkapan yang diperoleh sebesar 38,1 kg.
TAAT PAJAK DI JALAN RAYA: MENGUNGKAP DAMPAK PENGETAHUAN PERPAJAKAN DAN MODERNISASI ADMINISTRASI PADA WAJIB PAJAK KENDARAAN BERMOTOR Khoirunnisak, Khoirunnisak; Utami, Endang Sri
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1639

Abstract

The adherence of motor vehicle taxpayers to tax regulations is a crucial matter in the context of augmenting local income. The objective of this study is to examine the impact of tax knowledge and the modernization of the tax administration system on taxpayer compliance at Samsat Gunungkidul. The research employed the multiple linear regression analysis technique on a sample of 100 taxpayers. The analysis results indicate that taxation awareness, Samsat Outlet, and Mobile Samsat have a substantial impact on taxpayer compliance; however, E-Posti does not have a significant effect. These findings suggest that it is crucial to enhance people's understanding of taxes and improve the efficiency of tax administration services in order to promote tax compliance. Local governments and key stakeholders should intensify their efforts to improve tax literacy, broaden the availability of tax services, and comprehensively assess the tax administration system. Therefore, by implementing measures to enhance tax compliance, we may effectively promote sustainable regional development.
Pelatihan Penulisan Karya Ilmiah Untuk Guru Sma Kartikatama Kota Metro Qomariah, Siti; Rosyidah, Ummi; mariana, erni; Wardany, Kusuma; Kinasih, Ayang; Utami, Endang Sri
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2630

Abstract

Abstract: Scientific work can be used by teachers as a facility for communicating new information, ideas, studies, and research results to the general public. The preparation of scientific papers is very meaningful for the professional development of teachers, but in reality, the culture of writing scientific papers among teachers is still low. Meanwhile, the teacher can write scientific papers based on the implementation of the teacher's creativity and criticality in the daily activities that are observed and experienced in creating a better quality of education to achieve maximum learning results. This program aims to conduct training in the preparation of scientific papers in this matter scientific postings for teachers of SMA Kartikatama Metro. This program is carried out using a classical approach which is tried by giving lectures and delivering modules and individual approaches are tried when accompanying participants in writing scientific papers. Achievement of the target number of participants as well as the objectives of this training can be assessed as good. Within 2 weeks as many as 3 teachers have tried to write scientific posts. All the modules that have been planned can be informed to the participants, even though there are many time constraints there are some modules that are informed in an outline. The expertise of the participants can be seen from the ability to compose scientific papers that can be considered good.Keywords: scientific work; teacher; training. Abstrak: Karya ilmiah dapat digunakan guru sebagai fasilitas mengomunikasikan informasi baru, gagasan, kajian, serta hasil riset kepada khalayak umum. Penyusunan karya ilmiah sangat berarti untuk pengembangan keprofesionalan guru, tetapi pada kenyataannya budaya menulis karya ilmiah di kalangan guru masih rendah. Sementara itu guru bisa menulis karya ilmiah bersumber pada implementasi kreatifitas serta kekritisan guru terhadap kegiatan tiap hari yang diamati serta dialaminya dalam menciptakan mutu pendidikan yang lebih baik sehingga menggapai hasil belajar yang maksimal. Tujuan program ini merupakan melakukan pelatihan penyusunan karya tulis ilmiah dalam perihal ini postingan ilmiah untuk guru SMA Kartikatama Metro. Program ini dilaksanakan memakai pendekatan klasikal yang dicoba dengan membagikan ceramah serta penyampaian modul serta pendekatan individual dicoba pada saat mendampingi peserta dalam menulis karya ilmiah. Ketercapaian sasaran jumlah partisipan serta tujuan pelatihan ini bisa dinilai baik. Dalam kurun waktu 2 pekan sebanyak 3 orang guru sudah berupaya menulis postingan ilmiah. Seluruh modul yang sudah direncanakan bisa di informasikan kepada paserta, walaupun terdapat banyak keterbatasan waktu terdapat sebagian modul yang  di informasikan secara garis besar. Keahlian paserta dilihat dari kemampuan menyusun karya ilmiah yang dapat dinilai baik.Kata kunci: guru; karya ilmiah; pelatihan.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN Yuliana, Lutfiah; Utami, Endang Sri
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v10i2.2244

Abstract

ABSTRAKKebijakan dividen merupakan salah satu aspek penting dalam manajemen keuangan perusahaan, yang berkaitan dengan keputusan pembagian keuntungan kepada pemegang saham dan alokasi laba untuk reinvestasi dalam perusahaan. Keputusan ini tidak hanya memengaruhi pemegang saham, tetapi juga mencerminkan kinerja keuangan dan prospek pertumbuhan perusahaan. Oleh karena itu, kebijakan dividen sering kali menjadi perhatian utama bagi investor, manajer, dan pemangku kepentingan lainnya. Penelitian ini bertujuan untuk menunjukkan secara eksperimental bagaimana rasio keuangan mempengaruhi kebijakan dividen. Populasi penelitian meliputi seluruh perusahaan sektor basic materials yang terdaftar di BEI selama tahun 2020-2023, dengan sampel sebanyak 20 perusahaan. Analisis data menggunakan analisis regresi linier berganda yang terlebih dahulu diuji menggunakan uji asumsi klasik. Temuan penelitian menunjukkan bahwa likuiditas, solvabilitas, profitabilitas, aktivitas dan pertumbuhan tidak berpengaruh terhadap kebijakan dividenKata Kunci: Kebijakan Dividen, Rasio Keuangan, Basic MaterialsABSTRACTDividend policy is one of the important aspects of corporate financial management, which deals with the decision to distribute profits to shareholders and the allocation of profits for reinvestment in the company. This decision not only affects shareholders, but also reflects the financial performance and growth prospects of the company. Therefore, dividend policy is often a major concern for investors, managers and other stakeholders. This study aims to show experimentally how financial ratios affect dividend policy. The research population includes all basic materials sector companies listed on the IDX during 2020-2023, with a sample of 20 companies. The data analysis used multiple linear regression analysis which was first tested using the classical assumption test. The research findings show that liquidity, solvency, profitability, activity and growth have no effect on dividend policy.Keywords: Dividend Policy, Financial Ratios, Basic Materials
PEMANFAATAN LIMBAH KULIT PISANG MENJADI PAKAN IKAN HERBAL DENGAN TEKNOLOGI MURTASENG MELALUI PEMBERDAYAAN KELOMPOK BUDIDAYA PERIKANAN FAJAR MINA SEJAHTERA, LAMPUNG TIMUR Qulubi, M. Hadziq; Mandala, Wintari; Utami, Endang Sri
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1745

Abstract

Pokdakan Fajar Mina Sejahtera is a freshwater fish farming group in Taman Fajar Village, East Lampung Regency with tilapia and carp as the main commodities. The higher price of feed followed by the COVID-19 pandemic has caused the cessation of fish farming activities. Through Pengabbdian kepada Masyarakat (PkM) or local community service activities, mentoring are carried out for Pokdakan to provide awareness of the importance of the sustainability of fish farming activities with the potential for abundant natural resources. This activity aims to revive fish farming activities with assistance in making feed independently and at low production costs. Feed producing is carried out by utilizing banana peel waste in local area using the Murtaseng method. The assistance of the program is carried out through three stages, namely preparation, implementation, and evaluation. The success of Pokdakan empowerment activities in herbal feed production reached 80%. The widespread information about this success has attracted local community in the production of herbal feed. This made the PkM implementation team create a follow-up concept to assist again for increasing the capacity of Pokdakan. This further assistance is more focused on business management. The Pokdakan Empowerment activity has resulted in the independence of the fish farming production process comprehensively. The sustainability of fish farming activities by Pokdakan of Fajar Mina Sejahtera is expected to trigger the creation of an independent community both economically, socially and food security.
Co-Authors Ayang Kinasih Ayang Kinasih Ayang Kinasih Azizah, Savira Nur Bachmid, Salahuddin citra puspitaningrum Desy Emilyasari Eka Purnama Eny Ivan's Erni Mariana Erni Mariana Fauzi Ahmad Muda Febriyanti, Titin Liana Fitrinawati, Henny Gaitian, Wanda Gare, Eufemia Clarita Henny Fitrinawati Istiana Istiana Kedathon, Dentamara Khoirunnisak, Khoirunnisak Kinasih, Ayang Kusuma Wardany Kusuma Wardany Kusuma Wardany Madubun, Usman Mandala, Wintari Mariana, Erni Mawarti, Allika Novita Novita Novita Novita Ola, Kiki Putri Pratama, Mohammad Rian puspitaningrum, citra Puspitha, Ayu Putri, Citra Maylinnda Qulubi, M. Hadziq rahmawati, suci hardina Saraswati, Fitri Dyah Satono, Putra Aji Siti Qomariah Siti Qomariah, Siti Siti Qomariyah Suratini, Suratini Syahailatua, Diana Yulanda Titin Liana Febriyanti Titin Liana Febriyanti Ummi Rosyidah Ummi Rosyidah, Ummi Wijayanti, Arlin Wulandari, Umi Yayuk Tri Pamungkas Yuli Isnaeni Yuliana, Lutfiah Zahratunisa Habibah