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All Journal SEGMEN Jurnal Manajemen dan Bisnis Among Makarti Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam EBSJ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat International Journal of Seocology Jurnal Peduli Masyarakat Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Berdikari : Jurnal Ekonomi dan Statistik Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ADPEBI International Journal of Business and Social Science Jurnal Pengabdian Masyarakat Akademisi Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Journal of Economics and Public Health E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Prosiding Seminar Nasional Unimus IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JUKEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Inovasi Kewirausahaan
Ristianawati, Yuyun
STIE Totalwin Semarang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGEMBANGAN KAWASAN WISATA DALAM UPAYA MENDUKUNG PENINGKATAN PEDAPATAN DESA MELALUI PERILAKU HERDING Prihasantyo Siswo Nugroho; Yuyun Ristianawati; Kiswoyo Kiswoyo
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3838

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction. Keywords: Herding Behavior, Tourism Area Development, Income Increase
Determinasi Tantangan FI, Manfaat FI, dan Realisasi FI Pada Strategi Agility Diversifikasi Investasi Yuyun Ristianawati; Setyo Budi Hartono
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4676

Abstract

Financial inclusion (FI) is an aspect of risk inherent in financing where this is an Islamic law that is applied in mudharabah and musyarakah contracts. Its application can be done through the derivation of RBT with portfolio theory, where from the second derivation it produces a strategic agility diversification investment (SADI) proposition. To be able to improve the financial performance of FIs in the form of challenge facing, benefits, and realization, it is necessary to determine first in the form of an agility strategy which can then be used in investment derivation to improve financial performance directly or indirectly. This research is a conceptual that combines the derivation of RBT with portovolo theory in producing a new concept in the form of SADI. The results show that FI can be used in determining SADI to generate financial performance for Islamic banks. Challenge facing of FI can function in changing aspects of financing without using collateral. Meanwhile, when these challenges can be overcome, the benefits of FI can be felt in the form of open access for those who are not lucky. And the reality is that you can use technology to make it easier to carry out financial inclusion for those who are less fortunate.
Pengembangan Kawasan Wisata pada Rest Area Boja dalam Mendukung Peningkatan Pedapatan Desa Melalui Perilaku Herding (Studi Kasus di Kawasan Wisata Rest Area Desa Boja, Kecamatan Boja, Kabupaten Kendal) Yuyun Ristianawati; Prihasantyo Siswo Nugroho; Kiswoyo
Jurnal Ekonomi Dan Statistik Indonesia Vol 1 No 3 (2021): Berdikari: Jurnal Ekonomi dan Statistik Indonesia (JESI)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/jesi.01.03.12

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction.
Upaya Peningkatan Ekonomi Masyarakat Desa Sukomulya Kecamatan Kaliwungu Selatan Kabupaten Kendal Melalui Pengelolaan Aset Desa Noor Salim; Yuyun Ristianawati; Diovany Tirtana
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1635

Abstract

Desa Sukomulyo merupakan salah satu desa yang terletak di Kecamatan Kaliwungu Selatan Kabupaten Kendal. Besarnya Anggaran Dana Desa Sukomulyo memerlukan pengelolaan yang baik untuk meningkatkan pelayanan publik guna mewujudkan kesejahteraan umum, mewujudkan desa yang dapat memelihara kesatuan sosial, meningkatkan ekonomi masyarakat desa diperlukan suatu lembaga pengelola yang profesional dan transparan. Pembentukan lembaga pengelola Aset Ekonomi Desa/BUMDesa. Berdasar kajian dan analisis terbentuklah Badan Usaha Milik Desa menjadi lembaga pilihan masyarakat Desa Sukomulyo dan Pemerintah Desa Sukomulya sebagai pengelola aset desa. Terbentuknya BUMDes di Desa Sukomulyo diharapkan mampu mengelola aset desa secara professional dan lebih transparan guna peningkatan ekonomi masyarakat Desa Sukomulyo itu sendiri. Kata Kunci: Aset Desa, BUMDes, Pemerintah Desa.
Work Ambiguitas Dan Support Leader Terhadap Kinerja Karyawan Indihome Kota Semarang Yuyun Ristianawati; Anis Turmudhi
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 1 No 2 (2020): Periode Agustus 2020-JEMA
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.043 KB)

Abstract

The purpose of this study was to determine the effect of job ambiguity on employee performance in Indihome City of Semarang, to determine the effect of leadership support on employee performance in Indihome City Semarang, and to determine the effect of job ambiguity and leadership support on employee performance in Indihome Semarang City. In this study the population to be studied is 112 Indihome City Semarang customers.
ALOKASI ANGGARAN, INTELLECTUAL CAPITAL, KINERJA KEUANGAN, DAN INDIKATOR KINERJA UTAMA BADAN LAYANAN UMUM Setyo Budi Hartono; Wahab Zaenuri; Fania Mutiara Savitri; Dessy Noor Farida; Yuyun Ristianawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 1 (2021): Vol 7, No. 1 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i1.2915

Abstract

Abstrak: Penelitian ini ditujukan pada anggaran dalam bentuk intangible asset (sumber daya manusia) dan tangible asset (aset tetap dan persediaan) yang diprediksi dapat mempengaruhi intellectual capital, kinerja keuangan sekarang dan mendatang, serta indikator kinerja utama. Alokasi anggaran sebagai baromater prioritas dalam mengembangkan intellectual capital ditujukan untuk memenuhi performa keuangan bagi indikator kinerja utama organisasi. Populasi yang juga menjadi sampel yaitu unit dan fakultas pada UIN Walisongo Semarang sebanyak 30 unit. Metode pengambilan sampling menggunakan teknik sampel jenuh yang mengambil seluruh populasi. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan pencapaian indikator kinerja utama tahun 2019-2020. Analisis data menggunakan path analysis. Hasil penelitian ini adalah alokasi APBN tahun 2019 UIN Walisongo hanya terfokus pada tangible asset sebesar 82%, sementara 18% dialokasikan untuk intangible asset. Intangible asset tidak berpengaruh secara  terhadap semua hubungan, hanya tangible asset saja yang dapat mempengaruhi intellectual capital secara langsung dan kinerja keuangan sekarang secara tidak langsung. Berdasarkan hasil penelitian ini menunjukkan perlu dilakukan audit sumber daya manusia sehingga dapat ditetapkan alokasi kebutuhan anggaran bagi intangible asset-nya. Abstract: This research is aimed at the budget in the form of intangible assets (human resources) and fixed assets and inventories that are predicted to affect intellectual capital, current and future financial performance, as well as key performance indicators. Budget allocation as a priority barometer in developing intellectual capital is aimed at meeting financial performance for the organization's main performance indicators. The population that is also a sample is 30 units and architecture at UIN Walisongo Semarang. The sampling method uses a saturated sample technique that takes the entire population. The data used is secondary data in the form of annual reports and performance indicator reports for 2019-2020. Data analysis using path analysis. The results of this study were that the 2019 State Budget allocation of UIN Walisongo only focused on tangible assets by 82%, while 18% was allocated for intangible assets. Intangible assets do not affect all relationships, only tangible assets can directly affect intellectual capital and current financial performance indirectly. Results Based on this research, it is necessary to conduct an audit of human resources so that they can determine the allocation of budget requirements for intangible assets.
GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE IN THE IMPACT OF FINANCIAL PERFORMANCE ON COMPANY VALUES Dhian Andanarini Minar Savitri; Yuyun Ristianawati; Prihasantyo Siswo Nugroho; Astohar Astohar
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.11

Abstract

In the sector of the manufacturing industry that has gone public, the value of the company is very important to attract investors. One thing that is thought to affect the value of the company is financial performance. This study aims to determine the effect of financial performance on firm value with Good Corporate Governance as a moderating variable. In this study, financial performance is proxied by Return on Assets (ROA), firm value is proxied by Price to Book Value (PBV) and Good Corporate Governance is proxied using managerial ownership. The data in this study uses secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The results of this study indicate that financial performance has an effect on firm value, but Good Corporate Governance cannot moderate the effect of financial performance on firm value
COUNSELING ON THE IMPORTANCE OF FINANCIAL BOOKKEEPING IN MSMES BOJA VILLAGE, KENDAL CENTRAL JAVA: PENYULUHAN PENTINGNYA PENCATATAN PEMBUKUAN KEUANGAN PADA UMKM DESA BOJA, KEC BOJA , KAB KENDAL JAWA TENGAH Yuyun Ristianawati; Astohar Astohar; Noorsalim Noorsalim
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 1 No. 2 (2021): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v1i2.16

Abstract

The role of the financial report in the MSME business unit is vital; this is a means for MSME s in managing their finances. The reporting information in this financial report assesses the financial performance of MSMEs for their management and to account for the funds they manage. For MSMEs in Boja village, Boja village, Boja district, Kendal district, financial bookkeeping has an important role and is needed to develop business units, formulate plans year, and evaluate business units managed by MSMEs in Boja village
Kinerja Keuangan Syariah Dalam Memproksi Harga Saham Di ISSI Setyo Budi Hartono; Yuyun Ristianawati
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 6, No 1 (2022): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v6i1.834

Abstract

Harga saham pertambangan terindeks dalam Saham Syariah Indonesia sangat ditentukan oleh kinerja keuangan syariah mereka. Terutama dalam profit sharing, hal ini dapat digunakan dalam meramalkan earning per share (EPS), price earning ratio (PER), dan book value per share (BVPS) sebagai pengembangan harga saham. Dengan dasar pemikiran pada proposisi nilai Islam, maka sinyal kepercayaan menjadi emiten yang ingin diterapkan dalam ISSI. Observasi yang dilakukan terhadap 65 perusahaan-perusahan pertambangan yang terdaftar di dalam ISSI adalah untuk mendapatkan annual financial report dari yang diterbitkan pada saat kondisi keuangan perusahaan membaik antara tahun 2015 sampai dengan 2019. Pengolahan data survei dilakukan dengan menggunakan uji SPSS versi 25. Hasil tes yang telah dijalankan mengungkapkan hubngan antara earning per share (EPS) dan harga saham sangat berpengaruh positif pada signifikasi sebesar 66,1%. Hubungan antara price earning ratio (PER) dan harga saham sangat berpengaruh positif pada signifikasi sebesar 78,3%. Hubungan antara book value per share (BVPS) dan harga saham sangat berpengaruh positif pada signifikasi sebesar 31,2%. Di sisi lain, jika melihat hubungan antara earning per share (EPS), earning per share (PER), dan book value per share (BVPS) secara bersamaan, kita dapat melihat bahwa signifikasinya dapat mencapai sebesar 85,7%. Hal ini menunjukkan bahwa transaksi keuangan yang sifatnya syariah dapat menghasilkan kinerja keuangan yang baik.
KINERJA KEUANGAN NPO PADA RANAH JARINGAN SOSIAL, KEPERCAYAAN, DAN MODAL SPRITUAL Setyo Budi Hartono; Yuyun Ristianawati
SEGMEN: Jurnal Manajemen dan Bisnis Vol 18, No 2 (2022): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v18i2.7551

Abstract

Masyarakat pondok pesantren moderen, modal sosial dan modal spiritual adalah hal yang dapat menyebabkan perubahan pada setiap sendi kehidupan. Pengaruh diantara keduanya dapat mengubah posisi pondok pesantren terutama dalam hal kinerja keuangannya. Dengan RBT sebagai dasar untuk menjadi sentral dalam mengelola jaringan sosial dan kepercayaan pada kinerja keuangan pondok pesantren moderen. Populasi pondok pesantren 80% ada di Jawa Tengah, sehingga pengambilan sampel sebanyak 40 pondok pesantren dapat mewakili aspek pengukuran dalam penelitian ini. Pengukuran dilakukan dengan menggunakan kuesioner dengan indikator yang terdapat dalam variabel jaringan sosial, kepercayaan, modal spiritual, dan kinerja keuangan. Pengolahan data dilakukan dengan menggunakan software WarpPLS 5.0 dengan tipe sampel yang kecil. Hasil dari penelitian ini adalah variabel jaringan sosial dan kepercayaan berpengaruh signifikan dan positif terhadap kinerja keuangan dengan nilai pengaruh sebesar 23% dan 33%. Sementara jika di moderasi dengan modal spiritual memiliki pengaruh pada hubungan variabel jaringan sosial dan kepercayaan terhadap kinerja keuangan sebesar 28% dan 21%. Dengan demikian modal spiritual akan memperkuat pada kedua hubungan tersebut.Kata Kunci :  jaringan sosial, kepercayaan, modal spiritual, kinerja keuangan.
Co-Authors Adhitya Yoga Prasetya Adi Santoso Astohar Astohar Azis Nur Rosyid Bayu Kurniawan Dessy Noor Farida Dewi Oktafiani Dewi Oktafiani Dhian Andana Rini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhian Andarani Minar Savitri Diovany Tirtana Eka Yulia Prameski, Daffina Fania Mutiara Savitri Hadi, Arman Hapsari, Pascalista Dwi Hasan Abdul Rozak Irawan Yuswono Jumadi, Muhamad Kiswoyo Kiswoyo Kiswoyo Kue, Apolonia Noor Salim Noor Salim Nugroho, Prihasantyo Siswo Nugroho, Prihasantyo Suryo Paramastri, Tyasa Putri Praptitorini, Mirna Dyah Prasetyanto, Wahyu Eko Prihansantyo Siswo Nugroho Prihasantyo iswo Nugroho Putri Puspitasari Putri, Rizky Cahyani Ramadhanti, Fina Setya Ratna Puji Astuti, Ratna Puji Romadoni, Desi Ariyani Rosyada Fitriati, Ika Setyo Budi Hartono Setyo Budi Hartono Setyo Budi Hartono Setyo Budi Hartono Taswan, Taswan Turmudhi, Anis Wahab Zaenuri Widita, Mella