E-Journal STIE AAS Surakarta (Sekolah Tinggi Ilmu Ekonomi)
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PENGARUH CASHBACK, HARGA, DAN FREE ONGKIR TERHADAP IMPLUSIVE BUYING PADA MARKETPLACE TIKTOK SHOP ( Studi Kasus Pada Masyarakat Kota Surakarta )
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The purpose of this study is to ascertain how price, free shipping, and cashback affect TikTok Shop on impulsive buying behavior of consumers in Surakarta City. The sample used in this study consisted of 100 respondents who had made at least one purchase through the TikTok Shop app. Primary data from surveys was used in this investigation. The dependent variable in this study is impulsive buying, while the independent factors are cashback, price, and free shipping. The sampling technique used instrument testing, With the aid of SPSS version 26, multiple linear regression analysis, hypothesis testing (f-test & t-test), and R2 coefficient of determination test were conducted. The study's findings indicate that the factors of price, free shipping, and cashback have a favorable and substantial impact on Impulsive Buying among TikTok Shop marketplace users in Surakarta City
PENGARUH FREE CASH FLOW, EMPLOYEE DIFF, RISIKO LITIGASI DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA
Full text linkThis study analyzes the effect of free cash flow, employee diff, litigation risk and managerial ownership on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used in this study was purposive sampling, with a sample size of 22 companies that met the criteria as observation units. The analysis method used was multiple linear regression analysis, and all data had met the classical assumption test. The results showed that the free cash flow variable had an effect on earnings management. Meanwhile, employee diff, litigation risk and managerial ownership did not have an effect on earnings management.
Keywords: free cash flow, employee diff, litigation risk, managerial ownership, earnings managemen
Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing sebagai Dasar Penentuan Harga Jual : Studi Kasus UMKM Ayakh Ugan di Kota Baturaja
No full textPenelitian ini menganalisis perhitungan harga pokok produksi menggunakan metode full costing sebagai dasar penetapan harga jual pada UMKM Ayakh Ugan di Kota Baturaja. Melalui pendekatan kuantitatif-deskriptif dengan teknik pengumpulan data berupa observasi dan wawancara mendalam, penelitian ini mengidentifikasi seluruh komponen biaya produksi, baik variabel maupun tetap. Hasil penelitian menunjukkan bahwa harga pokok produksi yang dihitung menggunakan metode full costing lebih tinggi dibandingkan metode yang selama ini diterapkan oleh UMKM, dengan selisih sebesar Rp2.600 per bungkus. Perbedaan ini terutama disebabkan belum terhitungnya biaya overhead tetap seperti penyusutan alat, sewa bangunan, delivery bahan, dan listrik dalam metode internal UMKM. Penetapan harga jual produk ikan seluang crispy juga lebih rasional ketika menggunakan metode full costing, yakni Rp15.841 per bungkus, dibandingkan dengan perhitungan konvensional UMKM sebesar Rp15.000 per bungkus. Temuan ini menegaskan bahwa penerapan metode full costing memberikan gambaran keuangan yang lebih akurat dan dapat menjadi dasar pengambilan keputusan bisnis jangka panjang yang berkelanjutan bagi UMKM
Pengaruh Pengalaman Kerja, Beban Kerja, Dan Stress Kerja Terhadap Kinerja Karyawan Bank Arto Moro Semarang
No full textDetermining the impact of work experience, workload, and stress on employee performance at Bank BPR Arto Moro Semarang is the goal of this study. The study employs both a descriptive and quantitative methodology. Purposive sampling was used to select the 60 permanent bank workers that made up the sample. Multiple linear regression analysis was performed on the data that was gathered through questionnaires. According to the findings, work experience significantly and favorably affects employee performance. Workplace stress and workload, on the other hand, have a favorable but negligible impact. According to these results, controlling experience, workload, and stress are crucial for maximizing worker performance
POTENSI PEMBIAYAAN MUDHARABAH AGRIBISNIS TERHADAP KESEJAHTERAAN MASYARAKAT: EFEK MODERASI ECO LITERACY DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs)
Full text linkThe main problem identified is the inequality of access to mudharabah financing in the agricultural sector, which hinders farmer empowerment. In addition, the lack of understanding of eco-literacy in the community affects the sustainable management of natural resources. This study aims to examine the effect of agribusiness mudharabah financing on community welfare, by considering the role of eco-literacy as a moderating variable in supporting the achievement of SDGs. A quantitative approach was used with SmartPLS 4.0 software for data analysis. Primary data were collected through purposive sampling and measured using a Likert scale with a total of 400 respondents. The research findings show that mudharabah financing has a positive impact on community welfare, and eco-literacy strengthens this relationship. Farmers who understand sustainability are more likely to manage their businesses more efficiently and environmentally friendly, which has an impact on the achievement of SDGs such as No Poverty, No Hunger, Reduced Inequality, and Gender Equality. This study contributes to understanding how sharia financing and eco-literacy can contribute to sustainable development. These findings provide a basis for the development of more inclusive and sustainable financing products and practical recommendations for policy makers to strengthen ecological literacy among farmers
STRATEGI PENGEMBANGAN WISATA UNTUK MENINGKATKAN KUNJUNGAN WISATAWAN PADA OBJEK WISATA HUTAN PINUS TO’NAKKA’ ULUSALU KABUPATEN TANA TORAJA
No full textThe purpose of this study is to identify tourism development strategies to increase tourist visits to the To’Nakka Ulusalu Pine Forest tourist attraction in Tana Toraja. The data collection procedures for this research include observation, interviews, and documentation. The method used in this study is a qualitative approach with SWOT analysis.The results indicate that the To’Nakka Pine Forest tourist attraction has great potential to be developed into an appealing tourist destination while promoting the region’s natural tourism potential. The conclusion of this study emphasizes that with proper management, the To’Nakka Pine Forest can become a tourism destination that supports the local economy and introduces Tana Toraja to the international tourism stage.
Keywords: Development Strategy, Increasing Visits, Boosting Local Economy
PENGARUH HARGA DAN BRAND IMAGE TERHADAP MINAT MENGINAP DI BOBOCABIN
Full text linkThis research aims to determine the influence of price and brand image on consumer interest in staying at Bobocabin. The study uses a quantitative approach with data collected through structured questionnaires from respondents aged 17–50 years. The results of multiple linear regression analysis show that both price and brand image have a positive and significant effect on the intention to stay at Bobocabin. The coefficient of determination (R²) is 0.808, indicating that 80.8% of the variation in stay intention can be explained by price and brand image. These findings suggest that competitive pricing and a strong brand image are key factors in attracting consumer interest.
Keywords : Price, Brand Image, Interest in staying, Bobocabi
Dynamics of Work Ethic, Work Environment, and Organizational Culture in Encouraging Employee Performance
Full text linkThis study aims to analyze the influence of work ethic, work environment, and organizational culture on employee performance at the Regional Finance Agency (BKD) of Boyolali Regency. This quantitative research uses a census approach by involving the entire population of Boyolali BKD employees totaling 110 people as respondents. Data were collected through questionnaires using a Likert scale of 1-5 and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The results of the study show that work ethic, work environment, and organizational culture significantly and positively affect employee performance. Based on these findings, it is concluded that these three variables are important factors in improving employee performance at BKD Boyolali. Therefore, it is recommended to all employees to continue to strengthen their work ethic, create a conducive work environment, and internalize a positive organizational culture to achieve optimal performance.
 
PENGABDIAN MASYARAKAT MEMBANGUN KESADARAN MASYARAKAT AGAR TERLITERASI BAIK DALAM BIDANG AKUNTANSI DAN KEUANGAN
Full text linkKegiatan pengabdian Masyarakat dengan tema “Membangun Kesadaran Masyarakat Agar Terliterasi Baik Dalam Bidang Akuntansi Dan Keuangan” bertujuan memberikan pengenalan akuntansi keuangan sebagai literasi kepada masyarakat di Desa Kiringan, Tulung, Klaten untuk dijadikan pedoman dalam mengelola keuangan rumah tangga mereka dan memberikan pelatihan pencatatan akuntansi secara sederhana kepada ibu-ibu pelaku UKM di Desa Kiringan, Tulung, Klaten. Pelaksanaan pengabdian dilaksanakan dengan menggunakan metode ceramah, diskusi dan simulasi pencatatan akuntansi keuangan sederhana. Target luaran yang diharapkan dari kegiatan ini adalah ibu-ibu rumah tangga di Desa Desa Kiringan Kecamatan Tulung Kabupaten Klaten, Provinsi Jawa Tengah adalah meningkatnya wawasan, pengetahuan, membantu berpikir kritis dalam pengambilan keputusan pengelolaan pendapatan dan pengeluaran keuangan rumahtangga agar masyarakt desa Kiringan bisa mempertahankan keberlangsungan hidupnya dan meningkatkan kinerja keuangan ibu-ibu pelaku UKM di Desa Kiringan, Tulung, Klaten, Jawa Tengah
Kata kunci: literasi, akuntansi, keuangan, Desa Kiringan
 
SOSIALISASI PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN ORGANISASI DAN RUMAH TANGGA DI GKWT SUMBER MAKMUR DESA BOLON
Full text linkKegiatan pengabdian kepada masyarakat yang diharapkan dapat memberikan kontribusi dan manfaat yang nyata bagi masyarakat. Sosialisasi ini dilakukan kepada ibu-ibu Gerakan Kelompok Wanita Tani Sumber Makmur atau GKWT Sumber Makmur. Hal ini menjadi tonggak betapa pentingnya penulisan laporan keuangan di dalam suatu organisasi, badan, sekaligus dalam kegiatan berumah tangga. Kegiatan ini dilaksanakan pada tanggal 3 April 2025 dengan hasil ibu-ibu peserta Gerakan Kelompok Wanita Tani Sumber Makmur telah mengenal dan mengerti tentang pentingnya penyusunan laporan keuangan dalam kehidupan sehari-hari baik dalam organisasi maupun kegitan berumah tangga
Kata Kunci: Pengabdian, Laporan Keuangan, Rumah Tangga
Abstract
Community service activities that are expected to provide real contributions and benefits to society. This outreach was carried out to women from the Sumber Makmur Women's Farmers' Group Movement or GKWT Sumber Makmur. This is a milestone in how important writing financial reports is in an organization, body, as well as in household activities. This activity was carried out on April 3 2025 with the result that women participating in the Sumber Makmur Women's Farmer Group Movement knew and understood the importance of preparing financial reports in everyday life both in organizations and household activities..
Keywords: Devotion, Financial Reports, househol