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All Journal PROCEEDINGS DHARMA EKONOMI Jurnal STIE Semarang (Edisi Elektronik) BALANCE: Economic, Business, Management and Accounting Journal JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomika dan Bisnis Jurnal Informasi Pengabdian Masyarakat Prosiding Seminar Nasional Unimus
Widyartati, Penta
Sekolah Tinggi Ilmu Ekonomi Semarang - STIE SEMARANG
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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ANALISIS HARGA SAHAM PERUSAHAAN JAKARTA ISLAMIC INDEX YANG TERDAFTAR DI BEI TAHUN 2018-2022 Putriyani, Leni; Setiyanti, Sri Wiranti; widyartati, penta
JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i1.695

Abstract

In the era of globalization and free markets, there is a lot of intense competition between business actors to maintain the continuity of their companies by increasing capital in the form of debt or issuing shares. Looking at market capitalization growth where there are ups and downs in stock prices that are influenced by several factors, one of which is financial ratios. The purpose of this study is to determine the Effect of Current Ratio, Return on Asset and Debt to Equity Ratio on the Share Price of Jakarta Islamic Index Companies listed on the IDX for the 2018-2022 period. The population in this study is 30 companies included in the Jakarta Islamic Index group listed on the Indonesia stock exchange for the 2018-2022 period. The sampling method in this study uses purposive sampling and ampelous that meets the criteria in this study are 15 (fifteen) companies. The variables used in this study are Current Ratio (X 1), Return on Assets (X 2), Debt to Equity Ratio (X3) and Stock Price (Y). The data used in this study are secondary data from www.idx.co.id and www.finance.yahoo.com. The analytical method in this study uses quantitative descriptive and hypothesis testing using multiple linear regression analysis methods with SPSS 24 tools. The results showed that the Current Ratio (X 1) did not have a significant effect on the stock price with a significant value of 0.777 > 0.05, Return on Asset (X 2) had a significant effect on the stock price with a significant value of 0.008 < 0.05, and the Debt to Equity Ratio (X3) did not have a significant effect on the stock price with a significant value of 0.383 > 0.05. The advice in this study is for potential investors who want to invest their funds must pay attention to and weigh Return on Assets because in this study it is proven to affect the share price of companies listed on the Jakarta Islamic Index on the IDX for the 2018-2022 period, besides that investors must also pay attention to other financial performance and must pay attention to company performance and The overall economic condition of the company that can have an impact on capital market conditions. For further researchers, it is recommended to increase financial ratios, increase the number of populations or samples and increase the period of more extended research so that it is expected to provide better research results and can expand research.
EVOLUSI DETEKSI KECURANGAN: TINJAUAN LITERATUR SISTEMATIS PADA DOMAIN KEUANGAN, PERPAJAKAN, DAN BLOCKCHAIN Widyartati, Penta; Hardiningsih, Pancawati; Indriastuti, Ariyani
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.325

Abstract

This study aims to examine the evolution of fraud detection methods across three strategic domains: finance, taxation, and blockchain. This topic is significant because fraud not only causes financial losses but also undermines public trust and threatens the stability of economic systems. The hypothesis of this study suggests that technology-based approaches, such as machine learning and data analytics, improve fraud detection effectiveness compared to conventional methods. A Systematic Literature Review (SLR) method was employed, analyzing 6.294 primary scientific articles published between 2019 and 2025. The analysis was conducted thematically and bibliometrically to identify key trends and research gaps. The findings reveal a paradigm shift in fraud detection, from behavior-based theoretical models to algorithm-driven analytical systems. However, the integration of technological approaches with behavioral and organizational factors remains limited. This study provides a comprehensive overview of current fraud detection developments and highlights the need for a multidisciplinary approach that combines technical, behavioral, and institutional dimensions. These findings are essential as a foundation for strengthening fraud surveillance and governance systems in the digital era.
Pemanfaatan Toga Sebagai Apotek Hidup dalam Meningkatkan Kemandirian Kesehatan Keluarga Wachidah Fauziyanti; Ariyani Indriastuti; Marhamah Marhamah; Penta Widyartati; Sri Wiranti Setyanti
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Mei :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i2.2496

Abstract

The utilization of Family Medicinal Plants (TOGA) as a living pharmacy in home gardens represents a community empowerment strategy to enhance family health independence based on local resources. The main problem faced by the community was the limited knowledge regarding the types, benefits, cultivation, and processing of TOGA. This community service program aimed to improve community knowledge, skills, and awareness through educational and participatory approaches. The methods included socialization, training on cultivation and processing of medicinal plants, and evaluation using pre-test and post-test instruments based on a Likert scale (1–4). The evaluation results indicated a significant improvement across all indicators, with the average pre-test score of 2.13 increasing to 3.63 in the post-test, reflecting an improvement of 1.50 points. The highest improvement was observed in the indicators related to plant maintenance and simple traditional medicine processing. These findings demonstrate that socialization and practical training effectively enhanced community capacity and encouraged behavioral change toward family health independence. Therefore, the utilization of TOGA as a living pharmacy can serve as a sustainable health solution grounded in local wisdom.
EFEKTIVITAS DIGITALISASI E-PBB TERHADAP KEPATUHAN WAJIB PAJAK: PERAN MODERASI SOSIALISASI PERPAJAKAN Marhamah Marhamah; Penta Widyartati; Pancawati Hardiningsih
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 8 No 1 (2026): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v8i1.375

Abstract

Digital transformation in tax administration has become a government strategy to improve the quality of public services and enhance taxpayer compliance. The Semarang City Government has implemented the Electronic Land and Building Tax (E-PBB) system, which enables taxpayers to access tax bill information, make online payments, and monitor their tax obligations more conveniently. However, the level of Land and Building Tax (PBB) compliance in several areas remains suboptimal, indicating that technological convenience alone is insufficient to improve compliance without adequate taxpayer understanding through tax socialization. This study aims to examine the effect of tax service digitalization through the E-PBB system on Land and Building Tax taxpayer compliance and to investigate the moderating role of tax socialization. The study employed a quantitative approach using a survey method involving Land and Building Tax taxpayers in Bubakan Village, Mijen District, Semarang City. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA). The results indicate that tax service digitalization has a positive and significant effect on taxpayer compliance. Tax socialization significantly strengthens the relationship between tax service digitalization and taxpayer compliance. These findings suggest that the successful implementation of digital tax services depends not only on the adoption of technology but also on the effectiveness of tax socialization programs. The findings are expected to provide valuable input for local governments in developing more effective digital tax service policies to improve taxpayer compliance.
Co-Authors Apliza Nugra Suryani Ardhyatama, Airlangga Ariyani Indriastuti, Ariyani Fajar Suryatama Fauziyanti, Wachidah Frida Widyawati Triasningrum Heni Septiyani Ira Setiawati Ira Setiawati Irawati, Anggita Marhamah Marhamah Marhamah Marhamah Marhamah, Marhamah . Mariya Ulfah Pancawati Hardiningsih Putriyani, Leni Rokhmad Budiono Romadhon, Rosiana Rosiana Ramadhon Sarbullah, Sarbullah Sri Wiranti Sri Wiranti Setiyanti Sri Wiranti Setyanti Surati, Aprilia Susanto, Edy .