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Challenges for Micro, Small, And Medium Enterprises Facing Digitalization in Accounting Setiawan, David Firna; Indriasari, Ika; Darmaputra, Mochamad Fadjar; Lestari, Utami Puji
Soedirman Economics Education Journal Vol 6 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v6i1.12700

Abstract

The labor market is not always able to meet the demand for workers who have competence in accounting. One of the sectors experiencing this condition is the owner of Desa tea shop in Semarang city. It certainly has an impact on the training and mentoring conducted by business owners to improve the competence of their employees. This study aims to look at the training and mentoring process carried out by the owner of the village tea shop employees in Semarang City. The research was conducted by surveying micro, small and medium enterprises (UMKM) or owners of Village Tea Shops. The results showed that the average time needed to train employees to perform work related to product presentation and transaction data input in the group of employees with low accounting competence (group 2) was longer than that of employees with medium and high accounting competence. In addition, the average time needed to assist employees to perform work related to product presentation and data input in the group of employees with low accounting competence is longer than that of employees with medium and high accounting competence. The results indicate that the lack of accounting competence of village tea shop employees has an impact on the owner's efforts to make employees have better work readiness. Further research can expand the population and research area so that the research results can be better generalized to provide an overview of the challenges of accounting digitalization in UMKM.
Analisis Pengelolaan Modal Kerja, dan Leverage Terhadap Profitabilitas Melalui Good Corporate Governance Kharis Triyogi; Ira Setiawati; Ika Indriasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.56

Abstract

This research aims to analyze Working Capital Management and Leverage on Profitability Through Good Corporate Governance (Empirical Study of Consumer Cyclicals Sector Companies Listed on the Indonesian Stock Exchange (BEI) for the 2020 – 2022 Period. The research population is all listed Consumer Cyclicals sector companies on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022 with a total of 139 companies, the sample that has been determined in this research is 31 companies using non-probability sampling techniques with the Purposive Sampling method. Data analysis in this research uses the SmartPLS program. Hypothesis testing using the SEM-PLS approach. The results of the analysis and discussion of Working Capital Management have an effect on Profitability, Leverage has no effect on Profitability, Good Corporate Governance has an effect on Profitability, indirectly Working Capital Management has no effect on Profitability through Good Corporate Governance, and indirectly h Leverage has no effect on Profitability through Good Corporate Governance in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 – 2022 Period.
Are Business Savings a Mediator for Culinary Tourism Development? Sumastuti, Efriyani; Amelia, Dhea Rizky; Indriasari, Ika
Economics Development Analysis Journal Vol 13 No 2 (2024): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v13i2.78980

Abstract

Culinary tourism significantly boosts local economies and enriches tourist experiences. This study investigates whether business savings mediate the relationship between financial literacy, profit, and culinary tourism development in Klaten, Central Java, Indonesia. Employing a quantitative approach with a case study design, the research involved 100 culinary business owners as respondents. Data were collected through questionnaires and interviews and analyzed using path analysis with SmartPLS 3.0. The findings reveal that financial literacy and profit influence business savings and culinary tourism development. Furthermore, business savings mediate the relationship between financial literacy, profit, and culinary tourism development. Specifically, higher financial literacy and profits lead to increased business savings, which then facilitate investment in infrastructure, innovation, marketing, and employee training, thereby enhancing the overall development of culinary tourism. These results provide a comprehensive understanding of the financial dynamics driving culinary tourism growth in Klaten. The study's implications include recommendations for policymakers, business owners, and financial institutions to design effective strategies and policies that support the sustainable growth of the culinary tourism sector.
Pengaruh Perilaku Konsumtif, Gaya Hidup, dan Pendapatan terhadap Perilaku Pengelolaan Keuangan (Studi Kasus Pada Pekerja Wanita di Kota Semarang) Oktaviani, Regina; Indriasari, Ika; Meiriyanti, Rita
Jurnal Ilmiah Manajemen Bisnis dan Ekonomi Kreatif Vol. 4 No. 1 (2025): Jurnal Ilmiah Manajemen, Bisnis dan Ekonomi Kreatif
Publisher : Fakultas Ekonomi dan Bisnis Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jibeka.v4i1.1357

Abstract

This study was conducted to determine the influence of consumptive behavior, lifestyle, and income on financial management behavior among female workers in the city of Semarang. The research employed a quantitative approach. The population consisted of female workers in Semarang. Data were collected from 115 respondents using a questionnaire. The data were processed using SPSS version 25. The research findings revealed that: (1) Consumptive behavior does not affect the financial management behavior of female workers in Semarang; (2) Lifestyle influences the financial management behavior of female workers in Semarang; (3) Income influences the financial management behavior of female workers in Semarang. The conclusion of this study is that consumptive behavior, lifestyle, and income collectively account for 45% of the variance in financial management behavior, while the remaining 55% is influenced by other factors not included in this linear regression model.
Pengaruh Literasi Digital, Pengetahuan Kewirausahaan dan Lingkungan Keluarga terhadap Minat Berwirausaha Mahasiswa dengan Efikasi Diri sebagai Variabel Intervening (Studi Kasus Mahasiswa Universitas PGRI Semarang Angkatan 2021-2022) Novita sari; Ika Indriasari; Prianka Ratri Nastiti
Jurnal Ilmiah Manajemen Bisnis dan Ekonomi Kreatif Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen, Bisnis dan Ekonomi Kreatif
Publisher : Fakultas Ekonomi dan Bisnis Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jibeka.v4i2.1394

Abstract

This study aims to analyze the effect of digital literacy, entrepreneurial knowledge, and family environment on entrepreneurial interest with self-efficacy as an intervening variable. The population in this study were 7,715 students of PGRI Semarang University class of 2021-2022 with a sample size of 380 people. The data collection techniques used were distributing questionnaires via Google Form and by distributing them directly in the PGRI Semarang University campus environment. The analysis method uses Structural Equation Modeling (SEM). By using probability sampling technique. The results showed that: (1) digital literacy has a positive and significant effect on self-efficacy; (2) entrepreneurial knowledge has a positive and significant effect on self-efficacy; (3) family environment has no effect on self-efficacy; (4) digital literacy has a positive and significant effect on entrepreneurial interest; (5) entrepreneurial knowledge has a positive and significant effect on entrepreneurial interest; (6) family environment has a positive and significant effect on entrepreneurial interest; (7) self-efficacy has a positive and significant effect on entrepreneurial interest; (8) digital literacy has a positive and significant effect on entrepreneurial interest mediated by self-efficacy; (9) entrepreneurial knowledge has a positive and significant effect on entrepreneurial interest mediated by self-efficacy; (10) family environment has no effect on entrepreneurial interest mediated by self-efficacy. Keywords: Digital Literacy 1; Entrepreneurial Knowledge 2; Family Environment 3; Self-Efficacy 4; Entrepreneurial Interest 5.
Pengaruh Organizational Citizenship Behavior, Employee Engagement dan Budaya Organisasi terhadap Kinerja Pegawai PDAM Tirta Moedal Kota Semarang Purnamasari, Hilda; Sijabat, Rauly; Indriasari, Ika
Jurnal Ilmiah Manajemen Bisnis dan Ekonomi Kreatif Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen, Bisnis dan Ekonomi Kreatif
Publisher : Fakultas Ekonomi dan Bisnis Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jibeka.v4i2.1415

Abstract

This study aims to analyze the influence of organizational citizenship behavior, employee engagement, and organizational culture on the performance of employees at PDAM Tirta Moedal, Semarang City. The data used in this study consists of primary data obtained from questionnaires using a probability sampling technique. The population in this study consists of 106 employees of PDAM Tirta Moedal, Semarang City. The responses from the questionnaires were then subjected to validity tests, reliability tests, normality tests, linearity tests, and heteroscedasticity tests. The data analysis method employed in this study uses multiple linear regression tests with the assistance of SPSS software. The results of the study indicate that organizational citizenship behavior, employee engagement, and organizational culture have a positive effect on employee performance.
PENGARUH DIRECT MARKETING KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN YANG BERDAMPAK PADA MINAT BELI ULANG PRODUK FROZEN FISH UD. KARYA MANDIRI JUWANA Heri Prabowo; Ika Indriasari; Safitri, Anik Dian
MANAJEMEN Vol. 4 No. 2 (2024): OKTOBER : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v4i2.803

Abstract

The Influence of Direct Marketing on Product Quality and Service Quality on Purchasing Decisions Which Have an Impact on Repurchase Interest in Frozen Fish Ud Products. Karya Mandiri Juwana Management Study Program, PGRI University Semarang 2023. This research aims to measure the influence of direct marketing on product quality and service quality on purchasing decisions which have an impact on interest in repurchasing Frozen Fish Ud products. Juwana's Independent Work This research is a quantitative type of research, namely using a research instrument in the form of a questionnaire which has been prepared into several statements and measured using a 1-5 Likert scale. The population used in this research was UD Frozen fish consumers. Juwana's Independent Work. The sampling technique uses the Cochran formula. The results of the research carried out showed an influence between the variables used.
ANALISIS EFEKTIVITAS PENGGUNAAN DANA KUR HUMAN CAPITAL, INNOVATION CAPITAL, DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Latifatun Nafiah; Sutrisno; Ika Indriasari
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.172

Abstract

Abstract : This study aims to test and analyze the effect of the effective use of KUR funds, human capital, innovation capital, and financial literacy on the business performance of MSMEs in Karanggede District in the industrial sector. The research method used is quantitative method. Sampling using purposive sampling method with a total of 118 respondents. This research was processed using IBM SPSS 25 software with multiple linear regression data analysis techniques. The results of the data analysis obtained show that the effectiveness of the use of KUR funds, human capital, innovation capital, and financial literacy has a positive and significant effect on business performance. The regression equation obtained Y = - 0.487+ 0.218 x1 + 0.334 x2 + 0.222 x3 + 0.136 x4. The effectiveness of the use of KUR funds has a positive influence of 0.218 on business performance, human capital has a positive influence of 0.334 on business performance, innovation capital has a positive influence of 0.222 on business performance, and financial literacy has a positive influence of 0.136 on business performance. Based on the results of the analysis, the Adjusted R Square value is 0.674 or 67.4%. This shows that the variables of the effectiveness of the use of KUR funds, human capital, innovation capital, and financial literacy have an influence of 67.4% on business performance, while 32.6% is influenced by other variables not explained in this study. Abstrak : Penelitian ini bertujuan untuk menguji serta menganalisis mengenai pengaruh efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan terhadap kinerja usaha UMKM di Kecamatan Karanggede pada sektor industri. Metode penelitian yang digunakan yaitu metode kuantitatif. Pengambilan sampel dengan menggunakan metode purposive sampling dengan jumlah sebanyak 118 responden. Penelitian ini diolah menggunkanan software IBM SPSS 25 dengan teknik analisis data regresi linier berganda. Hasil analisis data yang diperoleh menunjukkan bahwa efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan berpengaruh positif dan signifikan terhadap kinerja usaha. Persamaan regresi diperoleh Y = - 0.487+ 0.218 x1 + 0.334 x2 + 0.222 x3 + 0.136 x4. Efektivitas penggunaan dana KUR memiliki pengaruh positif sebesar 0.218 terhadap kinerja usaha, human capital memiliki pengaruh positif sebesar 0.334 terhadap kinerja usaha, innovation capital memiliki pengaruh positif sebesar 0.222 terhadap kinerja usaha, dan literasi keuangan memiliki pengaruh positif sebesar 0.136 terhadap kinerja usaha. Berdasarkan hasil analisis diperoleh nilai Adjusted R Square sebesar 0.674 atau 67.4%. Menunjukkan bahwa variabel efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan memiliki pengaruh sebesar 67.4% terhdap kinerja usaha, sedangkan 32.6% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.
PENGARUH KINERJA KEUANGAN, LEVERAGE, DAN KAPITALISASI PASAR TERHHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN COORPORATE SOCIAL RESPONBILITY SEBAGAI VARIABEL PEMODERASI Ferina Kusuma; Ika Indriasari; Noni Setyorini
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.173

Abstract

Abstract : This study aims to determine the effect of financial performance, leverage, and market capitalization with corporate social responsibility (CSR) disclosure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using units of manufacturing companies in various industrial sectors that have gone public. The sampling method used purposive sampling with the research period from 2018 to 2020 with a total sample of 43 companies. This research is a quantitative study, the analysis technique used in this study is the Statistical Package for the Social Sciences with SPSS version 26 software tools. The results of this study show that financial performance affects firm value, leverage affects firm value, market capitalization affects company value. company. As for the moderating results, Corporate Social Responsibility is not able to moderate the relationship of financial performance, leverage, and market capitalization to company value. Abstrak : Penelitian ini bertujuan untuk mengethaui pengaruh kinerja keuangan, leverage, dan kapitalisasi pasar dengan pengungkapan coorporate social responbility (csr) sebagai variabel pemoderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan menggunakan unit perusahaan manufaktur sektor aneka industri yang sudah go public. Metode pengambilan sampel menggunakan purposive sampling dengan periode penelitian tahun 2018 -2020 dengan jumlah sampel sebanyak 43 perusahaan. penelitian ini merupakan penelitian kuantitatif, teknik analisis yang digunakan dalam penelitian ini adalah Statistical Package for the Social Sciences dengan alat bantu software SPSS versi 26. Hasil penelitian ini menunjukan kinerja keuangan berpengaruh terhadap nilai perusahaan, leverage berpengaruh terhadap nilai perusahaan, kapitalisasi pasar berpengaruh terhadap nilai perusahaan. Sedangkan untuk hasil pemoderasinya, Coorporate Social Responbility tidak mampu memoderasi hubungan kinerja keuangan, leverage, dan kapitalisasi pasar terhadap nilai perusahaan
PERAN MANAJEMEN TALENTA DAN TUNJANGAN KINERJA DALAM MENINGKATKAN KINERJA KARYAWAN MELALUI KOMITMEN ORGANISASI Afrida Salfadani; Sutrisno Sutrisno; Ika Indriasari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 2 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i2.1993

Abstract

This research was conducted to determine the role of talent management and performance allowances in improving employee performance through organizational commitment at the Central Java Province Department of Industry and Trade. The research method uses quantitative research. The sample taken was 182 employees. Data analysis in this study used the Partial Least Square (PLS) method with calculations using Smart PLS 4.0 software. The research results concluded that talent management variables have a role in improving employee performance and organizational commitment, performance allowances play a role in increasing organizational commitment but do not play a role in improving employee performance, organizational commitment plays a role in improving employee performance.
Co-Authors AB Prabowo Adelia Sandra Swastika Putri Adhi, Antono Herry Purnomo Aditya Yusuf Afrida Salfadani Ainun Nafisah, Ainun Amelia, Dhea Rizky Anggi Mirdiyantika Antono Herry Purnomo Adhi Arsika Ndriana, Rescy Ary Susatyo Nugroho Aryan Eka Prastya Nugraha, Aryan Eka Prastya BAYU KURNIAWAN Bayu Kurniawan Brilianda, Zenita Cahya Faridatul Umami Dara Aprillia, Mandariska Darmaputra, M Fadjar Darmaputra, Mochamad Fadjar David Firna Setiawan Dhea Rizky Amelia Dian Apradika Kusumawati Dwi Fitriyanto Dwi Nur Aini Efriyani Sumastuti Eko Sumartono, Eko Elfiyana Dianti Endah Rita Sulistya Dewi Eriza Nariyanti Ervina I, Rr Hawik Ervina I, Rr. Hawik Eva Yuliana Putri Febriliantino, Edofahnni Ferina Agustini Ferina Kusuma Fika Ahmad Fitri Yulianti Gultom, Henry Casandra Hariyani, Johana Rizki Heri Prabowo Hesty Utami, Ratih hikmawati, nurul Hutami, Dhevi Salsabila Meidiana Indah Rahmawati Ira Setiawati Ira Setiawati Ira Setiawati, Ira Ismi Khoiriyah Jesika Erliana Kharis Triyogi Khoiroh, Laili Muthiatul Khoirunnisa, Rahmanita Khoirurrofik, Fathur Lailatul Maesyaroh Laily, Zulfa Latifah , Mia Latifatun Nafiah Launada Hasnadia Salsabila Givari Lilik Ariyanto Maharani, Esa Zulfamaylia Maysah, Ummi Meiriyanti, Rita MIFTAKHUL JANNAH Mira Dwi Utami Mudzanatun Mudzanatun Muh. Saifuddin Muhamad Abidin Nadia Apriliana Nastiti , Prianka Ratri Nafis Suroyya Novita Sari nurlaela, lina Nurul Fauziyah Oktaviani, Regina Pandega Ricky Andika Pramesti, Diva Edningtyas Gita Pratiwi, Ameliya Dian Pratiwi, Mita Anggi Prianka Ratri Nastiti Prianka Ratri Nastiti, Prianka Ratri Prima Daniyati Kusuma Purnamasari, Hilda Putri Rahma Dhani Putri, Rellya Andarista Qristin violinda Radika Hera Ramadani Rahmayani, Putri Ranti Suryani Ratih Hesty Ratih Hesty Utami P Ratih Hesty Utami Puspitasari Rezky Rahmawati Rika Kusuma Wardani Rionia Budiati Laksono Rita Meiriyanti Rizqi Dian Saputra Rr Hawik Ervina I Rr Hawik Ervina Indiworo Rr. Hawik Ervina I Safitri, Anik Dian Santoso, Ahmad Rofiq Saputri, Alfina Yulia Saraswati, Novi Senowarsito, Senowarsito Septi Wulan Sari Setiawan, David Firna Setiawati , Ira Setyorini, Noni Sifana Nahdalia Siti Fatimah Nurul’aini Siti Helmyati Siti Khoiriyah Sobaruddin A, Shofif Solekah Sakirin, Najikatus Sugiarto Sugiarto Supandi SUTRISNO Sutrisno Sutrisno Utami, Ratih Hesty Vindy Febi Kinara Widiastuti, C. Tri Wulansari, Septi Yuliana Nuraini Yunita Ayu Maulidiyah