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Capital Structure Evaluation Based Company Sizes And Profitability Aprih Santoso; Sri Yuni Widowati; Emaya Kurniawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.102 KB) | DOI: 10.29040/jap.v20i2.765

Abstract

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).
IMPLEMENTASI SWOT DALAM PENGEMBANGAN USAHA BAGI ANGGOTA KUB SRIKANDI KECAMATAN CEPIRING KABUPATEN KENDAL Emaya Kurniawati; Wyati Saddewisasi; Sri Yuni Widowati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v8i2.136

Abstract

Kelompok Usaha Bersama Srikandi (Srikandi Join Venture Group) at Cepiring District, in Kendal Regency has been formed more than 5 years ago, consist of several businessman who have different skills in makingand selling their products. Most of the (Kelompok Usaha Bersama) KUB Srikandi members in running their business, apply minimum knowledge in developing their business to meet the needs and condition nowadaysin which similar products that same with KUB Srikandi products are increasing. This study apply thequalitative analysis techniques and SWOT analysis. The research apply qualitative approach and SWOTanalysis trying to know what strategies are used in the business development of KUB Srikandi members. Basedon the IFAS EFAS diagram, it can be concluded that the business carried out by KUB Srikandi members is inthe first quadrant (I), which means that in this position, KUB Srikandi has strong position and has the goodopportunity to develop. The implementation of strategies that can be done is using the Strengths factor thatexist in the business of KUB Srikandi members Where in fact the business that runs by KUB Srikandi membersfacing a great market opportunities, to develop their business in dealing with it, KUB Srikandi members mustoptimize their productivities.
Pelatihan Analisis Usaha Pada Klaster Batik Semarang Sri Yuni Widowati; Wyati Saddewisasi; Teguh Ariefiantoro; Aprih Santoso
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2019): November 2019
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyal.v2i2.492

Abstract

The purpose of the training is to increase understanding and knowledge of planning through business analysis, so that batik business is expected to increasingly be able to increase the profits of entrepreneurs in the batik cluster. Training implementation methods are: counseling methods (lectures, questions and answers) and discussions between participants. Evaluation of training activities is carried out with pre-test and post-test. The results of the training are that participants are able to know and understand business development techniques; able to know and understand about how to make a business feasibility study and measure strengths, weaknesses, opportunities, and business threats (SWOT Analysis). This can be seen from the pre-test results distributed by the training team. The conclusions of this training include the members of the batik cluster who have been able to increase knowledge about business development techniques and can conduct business feasibility studies, measure strengths, weaknesses, opportunities, and business threats (SWOT Analysis) as well as increasing motivation to run their businesses.
Peningkatan Pendapatan UMK Melalui Pelatihan Penentuan Harga Pokok Produksi Emaya Kurniawati; Sri Yuni Widowati; Aprih Santoso
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2018): November 2018
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.221 KB)

Abstract

The livelihoods of the Cepiring District of Kendal Regency are mostly in the agricultural sector, the second and third are the manufacturing industry and the trade, hotel, and restaurant sector. Micro Small Enterprises (MSEs) in Cepiring Kendal District numbered 35 people. This training main objective is to equip by training MSE entrepreneurs with the knowledge of how to determine the cost of production right in order to increase their business income. The results of the training showed that MSE entrepreneurs in Cepiring Kendal District were able to make a simple determination of the Basic Price of Orders and Pricing Prices. The UMK entrepreneurs in Cepiring District Kendal responded positively to the training. This positive response can be seen from the enthusiasm of the participants in the discussion session or during practice, even the participants want advanced training and mentoring. Key Words: SMEs, Orders, Processes, Income
Pelatihan Penyusunan Laporan Keuangan Sederhana Bagi Pelaku UMKM Di Desa Tegalarum Kecamatan Mranggen Kabupaten Demak Saifudin Saifudin; Aprih Santoso; Sri Yuni Widowati
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2021): Mei 2021
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyal.v4i1.878

Abstract

In order to increase the opportunities, capabilities and protection of SME actors, various policies have been established on the empowerment of SMEs which are carried out by fostering a business climate that supports the development of Micro, Small and Medium Enterprises and Development and fostering of Micro, Small and Medium Enterprises, Problems. what MSMEs players face in Tegalarum Village, Mranggen District, Demak Regency, are: (1) lack of knowledge about the preparation of financial reports. (2) There is no facility in the form of a training program that has been used yet. (3) There is no assistance for the preparation of financial reports. The purpose of PKM is to provide training to MSME players in Tegalarum Village, Mranggen District, Demak Regency so that they can find out about business developments and use financial reports to support the progress of their MSMEs. The results of PKM are the ability and skills to prepare financial reports by MSMEs actors in Tegalarum Village, Mranggen District, Demak Regency. The recommendation for the results of the implementation of PKM is to remember that compiling this financial report is a work that is continuous and sustainable, so it is better if the MSME actors in Tegalarum Village, Mranggen District, Demak Regency, do it regularly every time there is a transaction.
Non-Formal Education for MSMEs based on Business Financial Management Counseling Aprih Santoso; Sri Yuni Widowati; Saefudin Saefudin; M Rikza Chamami
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol 21, No 2 (2021)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.712 KB) | DOI: 10.21580/dms.2021.212.9439

Abstract

Micro small business in Tegalarum village is one of the micro small business groups in Mranggen District, Demak Regency. The majority of these micro small business entrepreneurs do not have skills in the field of finance, especially cash flow statements (cash flow statements). Therefore, non-formal education activities are needed in the form of counseling aimed at providing non-formal education through an outreach approach to the preparation of cash flow reports so that these reports can be accounted for and accountable. ) which has been prepared by the Indonesian Institute of Accountants (IAI) as a standard compiler for cash flow reports, so that this report can later be accounted for and can be read by parties with an interest in the report. The activity method in the form of a participatory training approach is carried out through several activity steps, namely: counseling, training and monitoring and evaluation. As for the results of non-formal education activities through counseling that has been carried out, it is known that micro small business entrepreneurs in Tegalarum Village, Mranggen District, Demak Regency have been able to increase their knowledge and skills in making financial reports, especially cash flow reports.Usaha mikro kecil  desa  Tegalarum merupakan salah satu kelompok Usaha mikro kecil Kecamatan Mranggen Kabupaten Demak. Mayoritas pengusaha Usaha mikro kecil tersebut belum mempunyai skill dibidang finance khususnya cash flow statement (laporan arus kas). Oleh karena itu, dibutuhkan kegiatan pendidikan non formal berupa penyuluhan yang  bertujuan memberikan pendidikan jon formal melalui pendekatan penyuluhan penyusunan laporan arus kas agar laporan tersebut  dapat dipertanggungjawabkan  dan akuntabel  Dalam  penyusunan  laporan    arus kas  tersebut telah  diatur dalam  Pedoman  Standar  Arus kas kuntansi  Keuangan  (PSAK-45)  yang  telah  disusun  oleh Ikatan Akuntan Indonesia (IAI) sebagai penyusun standar laporan arus kas, agar laporan ini nantinya bisa dipertanggungjawabkan dan dapat dibaca oleh pihak-pihak yang berkepentingan terhadap laporan tersebut. Metode kegiatan dalam bentuk pendekatan participatory training dilakukan melalui beberapa langkah kegiatan. yaitu : penyuluhan, pelatihan dan monitoring serta evaluasi.  Adapun hasil kegiatan pendidikan non formal mekalui penyuluhan yang telah dilaksanakan diketahui bahwa pengusaha Usaha mikro kecil desa Tegalarum Kecamatan Mranggen Kabupaten Demak sudah mampu meningkatkan pengetahuan dan ketrampilan dalam membuat laporan keuangan khususnya laporan arus kas.
PENYULUHAN ARTI PENTINGNYA MERK DAGANG Emaya Kurniawati; Aprih Santoso; Sri Yuni Widowati
JMM (Jurnal Masyarakat Mandiri) Vol. 2, No. 1: Juni 2018
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.798 KB) | DOI: 10.31764/jmm.v2i1.1350

Abstract

Abstrak: Tujuan PKM ini adalah memberikan penyuluhan kepada pelaku usaha di Kecamatan Cepiring tentang pentingnya suatu merk bagi hasil produksi sehingga produknya lebih dikenal pasaran  secara lebih luas. Adapun permasalahan utama pelaku usaha di Kecamatan Cepiring adalah ketidaktahuan mengenai arti pentingnya sebuah merk untuk suatu produk. Solusi yang ditawarkan kepada pelaku usaha di Kecamatan Cepiring adalah pemberian penyuluhan mekanisme legalitas izin usaha melalui merk. Luaran kegiatan yang ingin dicapai agar pelaku usaha di Kecamatan Cepiring dapat mengembangkan usaha disertai kelengkapan legalitas / merk, sehingga operasional usaha dapat berlangsung sesuai ketentuan yang ada, Hasil penyuluhan kepada pelaku usaha di Kecamatan Cepiring akan dapat menunjang kesuksesan usaha dan penyuluhan telah terlaksana dengan sukses. Hal ini terbukti dengan antusiasnya pelaku usaha di Kecamatan Cepiring mengikuti  dan berdiskusi (termasuk proses tanya jawab).Abstract:  The purpose of this PKM is to provide counseling on the importance of a brand for the production so that the product is more widely known to the market. The main problem of SME’s at Cepiring Village is ignorance about not knowing the importance of a brand for a product. The solution offered is the provision counseling the legality mechanism of business licenses. The output of the activity to be achieved so that SME’s at Cepiring Village can develop the business accompanied by adequate legality of establishment, so that business operations can take place according to existing provisions, the results of the training can support the business success of business actors in the SME’s at Cepiring Village and have been successfully implemented. This was proven by the enthusiasm of the trainees to follow and discuss (including the question and answer process) routinely.
Penerapan Kinerja Karyawan dalam Mencapai Sasaran Mutu Adi Setya Pamungkas; Sri Yuni Widowati; Aprih Santoso
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.877 KB)

Abstract

This study was motivated by the decline in targets in the Sterilization Installation of the Hospital Dr. Kariadi Semarang, for that the problem can be formulated is how the Sterilization Installation Section improves employee performance so that the production target is reached. The purpose of this study was to analyze the influence of Leadership, Work Environment and Work Discipline on Employee Performance of the Sterilization Installation at DR. Kariadi Semarang.Data were collected through questionnaire methods using Census techniques for 61 respondents in the Sterilization Installation section. Data processing uses multiple regression analysis, hypothesis testing through t test, model testing with f test, and analysis of the coefficient of determination.The results obtained in this study are the magnitude of the coefficient of determination is 0.547 which means that 54.7% of the variables of Leadership, Work Environment and Work Discipline have a positive and significant effect on Employee Performance
Penciptaan Loyalitas Pelanggan Nila Anggreani; Sri Yuni Widowati; Aprih Santoso
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 1 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.598 KB)

Abstract

Penelitian ini dilatarbelakangi dengan masalah menurunnya jumlah pelanggan bengkel Mobil Ufik Semarang periode tahun 2015-2017. Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris peningkatan loyalitas pelanggan dengan didukung peningkatan kualitas pelayanan, harga, dan kepuasan pelanggan. Sampel penelitian adalah pelanggan tetap yang sudah lebih dari dua kali menggunakan jasa Bengkel Mobil Ufik Semarang dan minimal berusia 17 tahun. Jumlah sampel ditentukan berdasarkan pada perhitungan dari rumus Slovin dengan tingkat kesalahan yang ditoleransi sebesar 5%, sebanyak 96 orang responden. Metode analisis data yang digunakan dalam penelitian ini menggunakan SPPS versi 23. Hasil penelitian menunjukkan bahwa kualitas pelayanan, harga, dan kepuasan pelanggan memiliki pengaruh yang positif dan signifikan terhadap loyalitas pelanggan. Hasil koefisien determinasi (Adjusted R Square) 60,9% yang menunjukkan bahwa loyalitas pelanggan dapat diperjelas oleh variabel kualitas pelayanan, harga, dan kepuasan pelanggan, sedangkan sisanya 39,1% diperjelas oleh variabel lain di luar penelitian ini.
PENINGKATAN PRODUKSI MELALUI PEMBERDAYAAN UKM DI KECAMATAN TUGU KOTA SEMARANG Wyati Saddewisasi; Aprih Santoso; Sri Yuni Widowati; Teguh Ariefiantoro; Indarto Indarto
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 4 No 1 (2017): Jurnal Pengabdian Kepada Masyarakat 2017
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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

Abstract

 SMEs in Tugu District with a total membership of 130 people. The business group is expected to grow business unit. One of the benchmarks for the development of business groups is the increasing number of products accompanied by increased operating revenues. In order for the number of products to increase, then increased production needs to be run. Increased production can be done through various ways, among others, through business empowerment. However, in the effort of SME business development still encountered many obstacles such as: not yet the formulation of business development strategy and data base profile of each business unit; increased production and business development has not been reached; lack of clarity on financing for business assistance; and the need for cooperation in the field coaching. In overcoming some of these obstacles required the existence of business empowerment that aims to develop SMEs in the District Tugu. Community service activity aims to improve the skill of human resources of entrepreneur (SME in Kecamatan Tugu) about the procedure of developing business and supply of raw materials and doing simple bookkeeping. This activity is carried out by providing knowledge on business management and business analysis. Besides, also introduced raw material sources and simple bookkeeping. Training and counseling is provided directly to business groups on business management, business analysis and simple bookkeeping. It is also given knowledge about determining the source of raw materials.