Maya Indriastuti

• Lecturer at Sultan Agung Islamic University

UMKM Rahmat Semesta Foundation merupakan salah satu UMKM yang berada di Desa Rowosari, Kec. Rowosari, Kab. Kendal yang masih sedikit melakukan pengelolaan dan proses transaksi bisnis berbasis digital, mereka masih berfokus pada sistem manual. Oleh karena itu, tujuan kegiatan pengabdian kepada maysrakat FE dan FTI UNISSULA untuk memberikan pengetahu...

This research investigates the role of tax avoidance in mediating the effect of GCG and CSRD on firm value. In this study, the samples were 31 manufacturing companies in the 2016-2019 period with 124 annual report that were processed using SEM-PLS. The results showed that institutional ownership and CSRD did not affect tax avoidance. Meanwhile, the...

Ikan yang menjadi salah satu hasil dari laut, merupakan sumber nutrisi protein hewani bagi masyarakat dunia. Desa Bulak dan Ketapang yang berada di Kec. Rowosari Kab. Kendal merupakan desa yang menjadi sentra produksi ikan asap. Fenomena permasalahan yang dihadapi oleh UMKM ikan asap ini adalah jenis produk ikan asap yang terbatas hanya pada ikan i...

Pemahaman literasi keuangan yang dikuasai oleh UMKM �Aisiyah Kabupaten Semarang saat ini masih kurang, sehingga diperlukan pelatihan dan pendampingan sebagai bentuk pengabdian masyarakat di wilayah tersebut sekaligus memberikan stimulus kepada UMKM �Aisiyah sehingga pengelolaan keuangan dapat dipertanggungjawabkan dengan baik. Tujuan kegiatan penga...

Non-performing loans (NPL) for banking are a necessity but a frightening specter. A high NPL indicates a bank’s failure to manage its business. The increasingly uncontrollable NPL with a net position of above 5% will make the bank a patient regulator in the category of banks under intensive or special supervision. Therefore, corporate governance (a...

The COVID-19 pandemic has negatively affected the 82.9% of MSMEs. They experienced a significant decrease in operating profit due to fixed production costs or increased production costs while the sales declined. Therefore, it requires various strategies to boost the financial performance of MSMEs through digitalization and dynamic capability. The s...

Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-20...

Ibu-ibu pengusaha ‘Aisiyah Kabupaten Semarang memiliki kreativitas kegiatan ekonomi guna menunjang kebutuhan keluarga. Namun prakteknya, pencatatan transaksi keuangan yang mereka lakukan belum menerapkan pola pencatatan transaksi keuangan yang berbasis digital, sebagai akibatnya potensi keuangan tidak dapat berjalan dengan maksimal. Oleh karena itu...

The aim of this study is to investigate financial ratios in minimizing non performing financing (NPF) at Sharia Banks. The samples of this study were 11 Sharia Banks listed in Bank Indonesia in 2008-2018. The data were analyzed by using multiple linier regression analysis. The result of this study showed that CAR, QPA, and OEOI have a significant p...

Small and medium enterprises (SMEs) play a strategic role in contributing to the environment, society, and surrounding communities. One of the SMEs is from the batik industry, identified by the Ministry of Environment as one of Indonesia’s worst causes of river pollution. Excessive water, dye materials, and kerosene stoves cause environmental pollu...

The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the disclosure of additional information in the annual report, namely by voluntary disclosure. GCG fa...

Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the...

The firm value is the basis for achieving short, medium, and long-term goals. It empowers the company to compete so that it maximizes its value. This study aims to investigate which variables can increase the firm value. The samples were 165 annual reports of manufacturing companies in 2015–2019. It is analyzed using a structural equation model. Th...

Due to its promised advantages, Continuous Auditing has become a research direction in the computer technology-assisted audit field. Unfortunately, auditors usually cannot thoroughly carry out the Continuous Auditing method because of their lack of Information Technology proficiency and inefficient communication as well as interaction with IT perso...

This study analyzed and tested empirically the firm value improvement through intellectual capital, good corporate governance, and financial performance. The samples of this study comprised 90 companies that analyzed by using the Structural Equation Model based on Partial Least Square with WrapPLS software. The results indicated that intellectual c...

This research aimed to predict financial distress through ownership structure and managerial agency cost. The ownership structure was tested by managerial ownership and institutional ownership. Meanwhile, the managerial agency cost was tested by the administrative cost ratio. The population of this research was all companies listed in the Indonesia...

This study examined the role of good corporate governance and investment opportunity set in maintaining firm performance. This study's sample population comprised 240 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The research sample was selected using a purposive sampling method. The data were analyzed by using s...

The sustainability report contains information that can help investors predict the company’s future ability with its stakeholders’ support. This study explains the effect of the carbon performance and environmental performance on sustainability report with financial performance as an intervening variable. The population of this research comprised m...

This study aimed to examine the effect of corporate social responsibility and environmental cost on financial performance. The companies studied included 117 manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016–2018. Researchers determined these samples using purposive sampling with some criteria. The data analysis c...

This paper aims to develop a framework for sustainability in SMEs. SMEs are most vulnerable to the effects of covid-19. The implementation of social distancing makes people limit activities outside their home, consequently sales turnover decreases. Therefore, SMEs need to change the mindset in running business by using technology transformation. It...

This study aimed to investigate the effect of intellectual capital, good corporate governance, and corporate social responsibility on the firm value. Researchers determined the samples using a purposive sampling method. The number of samples included 208 companies listed on Indonesia Stock Exchange. The data analysis comprised Structural Equation M...

This study aims to examine the effect of environmental performance, independent board of commissioners, and firm size on environmental disclosure measured by the Indonesian environmental index. The population in this study is manufacturing and coal mining companies that follow “PROPER” and are listed on the Indonesia Stock Exchange (IDX) from 2017...

Studies on green investment and corporate social responsibility (CSR) investment has been conducted by some researchers in the current and future trends of sustainable development. Many of them have focused on the relationship between CSR and financial performance, but only a few have examined how green investment, CSR investment, and sustainabilit...

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed...

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Islamic corporate social responsibility dan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013- 2018 yang berjumlah sebanyak 72 Bank Umum Syariah...

This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesi...

The financing growth of sharia bank for five years is very strategic because it has become themain source of income for sharia bank. However, this growth was not followed by the position of nonperformingfinancingratiowhichisinthesecondquarterof2015reacheduntil4.6%.Thisfigureisfairabovethe conventional bank's non-performing loans (NPLs) at 2.46% in...

The aims of this research are to analyze the effect of the Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Third-Party Funds (TPF) to the volume of financing of Sharia Banks in Indonesia. The data used is an annual report from Sharia Commercial Banks in the year of 2014 to 2016, were analyzed by multiple regression analysis. T...