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All Journal UNEJ e-Proceeding International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss CERMIN: Jurnal Penelitian Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) eCo-Fin Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan JUMAD Journal Management, Accounting, & Digital Business Relasi : Jurnal Ekonomi Jurnal Penelitian dan Pengkajian Ilmiah Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ekonomi, Manajemen, Akuntansi JIMEK
Elok Dwi Vidiyastutik
UNIVERSTAS PANCA MARGA
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Other

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ANALISIS ECONOMIC VALUE ADDED DAN RASIO PROFITABILITAS SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN PERUSAHAAN Hendra, Joni; Vidiyastutik, Elok Dwi; Sari, Ratna
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i1.2688

Abstract

Pengukuran kinerja keuangan suatu perusahaan seringkali hanya membandingkan antara realisiasi kinerja pada tahun yang bersangkutan dengan kinerja tahun sebelumnya atau membandingkan hrealisasi kinerja keuangan paada periode tertentu dengan rencana anggaran yang telah ditetapkan. Jarang sekali hasil kinerja keuangan suatu perusahaan dibandingkan dengan standar rata rata indusitri perusahaan yang sejenis. Sehingga tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan untuk tahun 2019 hingga 2021, dengan membandingkan hasil perhitungan realisasi dengan rata rata industri yang menggunakan alat analisis economic value added dan rasio profitabilitas. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Hasil penilaian kinerja keuangan dengan metode Economic Value Added (EVA) pada PT Dua Putri Sholehah pada tahun 2019 menunjukkan hasil tidak baik atau belum efisien (nilai EVA negatif) berarti tidak mampu menciptakan nilai tambah ekonomis pada perusahaan dan pada tahun 2020 dan 2021 menunjukkan hasil yang baik atau sudah efisien (nilai EVA positif) mampu menciptakan nilai tambah ekonomis pada perusahaan. Sedangkan penilaian kinerja keuangan menggunakan rasio profitabilitas khususnya Profit Margin menunjukkan kenaikan dan penurunan selama tahun 2019 sampai 2020 bahkan di tahun 2021 tidak bisa mencapai standar industri, sedangkan ROA dan ROE menunjukkan kenaikan setiap tahun selama tahun 2019 sampai 2021 dan mencapai standar industri untuk setiap tahunnya.
Pengaruh Ukuran Perusahaan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tatik Amani; Vindy Abdatul ‘Asyiiroh; Vidiyastutik, Elok Dwi
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.726

Abstract

Dalam dunia perbankan masih dalam kondisi persaingan yang ketat sehingga membuat perusahaan harus efektif dan efisien untuk menjalankan usahanya. Adanya pengendalian internal diharapkan kegiatan operasional dalam perusahaan sesuai dengan tujuan perusahaan. Dari sisi keuangan perusahaan juga harus dipantau lagi agar tidak terjadi penyelewengan, kecurangan, pemborosan, dan pencurian. Tujuan dari penulisan artikel ini adalah untuk mengevaluasi pengendalian internal sistem informasi akuntansi penerimaan kas pada BTPN KCP Probolinggo. Jenis penilitian ini adalah kualitatif deskriptif. Metode pengumpulan data yang digunakan yaitu berupa wawancara, observasi, dan studi dokumen. Hasil penelitian ini adalah pengendalian internal sistem informasi akuntansi penerimaan kas pada BTPN KCP Probolinggo telah sesuai dengan lima komponen yang terdapat dalam sistem pengendalian internal penerimaan kas. Hal tersebut ditunjukkan dengan adanya pemisahaan tugas, tanggung jawab, dan batasan wewenang yang jelas disetiap unit kerja pada BTPN KCP Probolinggo serta terdapat pemeriksaan internal yang dilakukan 3 bulan sekali oleh auditor internal perusahaan.
ANALISIS PENERAPAN METODE FULL COSTING PADA UD RATNA JAYA PROBOLINGGO Seger, Seger Priantono; Elok Dwi Vidiyastutik
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2022): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v2i2.194

Abstract

This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up production costs consisting of raw material costs, direct labor costs, and supporting costs. The application of the full costing method by detailing all production costs that occur including raw material costs, direct labor costs, and factory overhead costs, can determine the amount of cost of production more accurately.
ANALISIS PENILAIAN KINERJA KEUNGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS, ECONOMIC VALUE ADDED (EVA), DAN COMMON SIZE PADA PT. PELABUHAN INDONESIA SUB REGION JAWA REGIONAL 3 PROBOLINGGO Refianty, Refida; Amani, Tatik; Vidiyastutik, Elok Dwi
Growth Vol 22 No 2 (2024): NOVEMBER
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v22i2.5367

Abstract

This research aims to analyze Financial Performance Assessment Using Profitability Ratios, Economic Value Added (EVA), and Common Size in terms of the financial position report and profit and loss report for 2020-2022. The data used is secondary data in the form of reports of financial position and profit and loss for 2020-2022. The data analysis method used is quantitative descriptive. The results of this research are about Financial Performance Assessment Analysis at PT. Pelabuhan Indonesia (Persero) Sub Region Java Regional 3 Probolinggo which shows that in 2020-2022 the company was able to achieve the ROE standard, namely ROE > 40% for the last 3 years. Based on EVA analysis, it shows that 2020-2021 has a positive value (EVA > 0) and 2022 has a negative value (EVA < 0). Based on the Common Size analysis, business profit/loss has increased in the last 3 years and the company is able to generate profits based on income levels that are getting better every year.
PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022 Halimah, Nur; Elly, Moh. Iskak; Vidiyastutik, Elok Dwi
Growth Vol 22 No 2 (2024): NOVEMBER
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v22i2.5368

Abstract

This research aims to determine the influence of financial performance, capital structure and company size on company value. This research uses a quantitative approach based on a cause-and-effect hypothesis. There are 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020 and 2022. Using sampling criteria, 20 companies were selected as samples, resulting in 60 companies with data value for three years. The research results show that the financial performance variable partially has a positive and significant effect on company value as shown by (t count 5.820 > t table 2.003). On the other hand, the capital structure variable (t count 1.216 < t table 2.003) and the company size variable (t count -1.130 < t table 2.003) do not have a significant effect on company value. Meanwhile, simultaneously financial performance, capital structure and company size have a positive and significant effect on company value (F count 11.511 > F table 2.77). With a standard Beta coefficient of 0.658, the financial performance variable has a dominant influence on company value.
Pengaruh Lokasi, Kualitas Pelayanan Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Warung Bakso Di Kecamatan Maron Dan Kecamatan Gending Rizal, Moh Saifur; Haris, Abdul; Vidiyastutik, Elok Dwi
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 3 (2024): JUMAD: Juni 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i3.1946

Abstract

This research aims to determine the influence of location, service quality and product quality on purchasing decisions. Quantitative research with causal associative relationships is the type of research used. location (X1), service quality (X2) and product quality (X3) are independent variables. Meanwhile, the purchasing decision (Y) is the dependent variable used in this research. The sample in this research was 74 customers from a total population of 740 customers. The sample used in this research was a purposive sampling technique. The temporary hypothesis test (Hypothesis) can be concluded, namely that the location variable obtained the value tcount > ttable (8.156 > 1.994) indicating that location has a significant effect on purchasing decisions, the service quality variable obtained the value tcount > ttable (2.815 > 1.994) indicating that service quality has a significant effect on purchasing decisions and product quality variables, the value obtained is tcount > ttable (9.459 > ​​1.994) indicating that product quality has a significant effect on purchasing decisions.
Pengaruh Self Efficacy, Motivasi dan Komitmen Organisasional Terhadap Kinerja Pegawai Pada Dinas Ketahanan Pangan, Pertanian dan Perikanan Kota Probolinggo Rahmawati, Lisa; Ngatimun, Ngatimun; Vidiyastutik, Elok Dwi
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 6 (2024): JUMAD: December 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i6.2100

Abstract

This research was conducted at the Probolinggo City Food Security, Agriculture and Fisheries Service. The aim of this research is to determine the influence of self-efficacy, motivation and organizational commitment on employee performance at the Probolinggo City Food Security, Agriculture and Fisheries Service. The type of research used is quantitative research. The sample in this research used a purposive sampling technique. Sugiyono (2018) Purposive sampling is a technique for determining samples with certain considerations. In this study, 76 people were selected as a sample consisting of ASN and non-ASN. Data was collected through questionnaires. In proving or analyzing this, we use validity and reliability tests, classical assumption tests, multiple regression analysis, coefficient of determination (R2) and hypothesis testing. The research results show that the influence of Self Efficacy (X1), Motivation (X2) and Organizational Commitment (X3) has a partially significant effect on Employee Performance (Y). Keywords: Self Efficacy, Motivation, Organizational Commitment, Employee Performance
Pengaruh Struktur Modal, Keputusan Investasi Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Sub Sektor Pertambangan Batubara Yang Terdaftar Di BEI Ella Sofiatun Nisah; Joni Hendra; Elok Dwi Vidiyastutik
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.4937

Abstract

This research was conducted on companies in the coal mining subsector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 with the aim of determining the influence of Capital Structure, Investment Decisions, and Dividend Policy both partially and simultaneously on Firm Value in the coal mining subsector companies listed on the Indonesia Stock Exchange (IDX).The type of research used is quantitative, with an associative approach, involving variables such as Capital Structure, Investment Decisions, and Dividend Policy. The sample used in this study consists of 14 companies with 3 years of observation. The data analysis technique employed is multiple linear regression using SPSS 25. The research results indicate that the Capital Structure variable does not have a significant effect on firm value, while Investment Decisions and Dividend Policy have a significant effect on firm value. Simultaneously, the variables of Capital Structure, Investment Decisions, and Dividend Policy significantly influence firm value. Among the three variables, Investment Decisions have the most dominant effect on firm value, as indicated by the Standardized Coefficients Beta value of 0.640, with a t-value (4.871) higher than the others.
ANALISIS PENERAPAN METODE FULL COSTING PADA UD RATNA JAYA PROBOLINGGO Seger Priantono Seger; Elok Dwi Vidiyastutik
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2022): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v2i2.194

Abstract

This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up production costs consisting of raw material costs, direct labor costs, and supporting costs. The application of the full costing method by detailing all production costs that occur including raw material costs, direct labor costs, and factory overhead costs, can determine the amount of cost of production more accurately.
Pengaruh Motivasi, Kompensasi dan Pengembangan Karir terhadap Kinerja Pegawai pada Dinas Kepedudukan dan Pencatatan Sipil Kota Probolinggo Elly, Muhammad Iskak; Vidiyastutik, Elok Dwi; Johari, Ahmad
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 2 No. 4 (2025): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, April 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v2i4.1127

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, pendapatan, dan pengembangan karier secara parsial terhadap kinerja pegawai di Dinas Kependudukan dan Pencatatan Sipil Kota Probolinggo. Penelitian ini menggunakan teknik deskriptif kuantitatif dengan kerangka asosiatif kausal. “Sampel yang digunakan sebanyak 45 orang dan menggunakan metodologi sampling jenuh. Teknik analisis data yang digunakan adalah kuesioner beserta teknik analisis data meliputi penilaian validitas, penilaian reliabilitas, verifikasi asumsi klasik, regresi linier berganda, koefisien determinasi, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa motivasi berpengaruh secara parsial terhadap kinerja pegawai.  Pada Dinas Perdagangan dan Catatan Sipil Kota Probolinggo, gaji dan pengembangan profesi tidak berpengaruh signifikan terhadap kinerja pegawai.
Co-Authors Abdul Haris Abdul Haris Agustin Rahayu Ahmad Mustofa Amani, Tatik Amani, Tatik Bella Andrea Lestari Bella Susi Febriyanti Dewi Shinta Diana Supriyantika Dewi Diana Susilowati Diana Susilowati Ella Sofiatun Nisah Elly, Moh. Iskak Elly, Muhammad Iskak Fiqi Mahendra H.M. Saiful Bahri Hendra, Joni Hidayat, Ibnu Isnabela Isnabela Jannah, Amalia Hikmatul Johari, Ahmad Joni Hendra Khusnik Hudzafidah Khusnik Hudzafidah Lisa Rahmawati Mardiya, Rita Mohammad Iskak Elly Mohammad Iskak Elly Mohammad Iskak Elly, Mohammad Iskak Nazilah, Vita Rahmatun Ngatimun Ngatimun Nivan Triyo Irawan Suwarno Nur Halimah NUR HASANAH Nurul Izzah Nurul Izzah Putri, Silviana R Hery Koeshardjono Ratna Sari Refianty, Refida Rizal, Moh Saifur Saiful Bahri, H M Saiful Bahri, H M Seger Priantono Silviana Putri Suharsono, Judi Tatik Amani Titin Krisnawati Tumini Vindy Abdatul ‘Asyiiroh Yuliati Yuliati Zalzabillah Yuniar Pratiwi