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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah)

Setiyowati, Supami Wahyu

Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia

Author-ID : 1166328

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAPAT PADA BURSA EFEK INDONESIA Widia Asri Nuraeni; Lilik Sri Hariani; Mochamad Fariz Irianto; Supami Wahyu Setiyowati
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3315

This research aims to examine the effect of company fundamentals, capital structure, and interest rates on firm value in chemical sub-sector companies listed on the Indonesia Stock Exchange. The research method uses quantitative methods with multiple linear regression models. The research was conducted on chemical sub-sector companies using financial statements. The sampling method used purposive sampling. The variables studied were company fundamentals, capital structure, interest rates, and firm value. The results of this research show that simultaneously the company's fundamental variables, capital structure, and interest rates affect the value of the company. On the other hand, partially the company's fundamental variables and capital structure have a positive effect on firm value in chemical sub-sector companies listed on the IDX. On the other hand, partially the interest rate has a negative effect on firm value in chemical sub-sector companies listed on the IDX.

The Role of Internal Control in Cash Management in Small and Medium Enterprises Doni Wirshandono Yogivaria; Supami Wahyu Setiyowati
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9450

AbstractThe purpose of this study is to show the importance of effective internal control in newly established Small and Medium Enterprises and to give importance to internal control for business actors as a means of preventing irregularities. This research is a qualitative research with a phenomenological approach. The object of this research is Shita Farma. The selected informants were 5 employees of Shita Farma. Data collection techniques used are data reduction, data exposure, and data display. The results of the study indicate the ineffectiveness of internal control which causes deviations that impact on the inefficient business as one of the factors of employee fraud.Keywords: Control, internal, qualitative, effective, efficient AbstractTujuan penelitian ini ialah untuk menunjukkan pentingnya pengendalian internal yang efektif pada Usaha Kecil dan Menengah yang baru didirikan dan untuk memberikan pentingnya pengendalian internal bagi pelaku usaha sebagai alat pencegahan dalam penyimpangan. Penelitian ini merupakan suatu jenis penelitian kualitatif melalui pendekatan fenomenologi. Objek penelitian ini ialah Shita Farma. Informan yang dipilih adalah 5 karyawan Shita Farma. Pada metode pengumpulan data, data dilakukan melalui beberapa tahap, tahap tersebut ialah reduksi data, pemaparan data, dan tampilan data. Hasil penelitian menjelaskan bahwa kurang efektifnya pengendalian internal yang menyebabkan terjadinya penyimpangan yang berimbas pada tidak efisiensinya usaha sebagai salah satu faktor kecurangan yang dilakukan pegawai.Keywords: Kontrol, internal, kualitatif, efektif, efisien

Menilai pertumbuhan dan trend pada studi sustainable development goals: Analisis bibliometrik Supami Wahyu Setiyowati; Fauzan Fauzan; Susmita Dian Indiraswari
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7581

Scientific production on the Sustainable Development Goals has grown in recent years. However, there is still little research that provides a global picture of this topic. The purpose of research is to identify research trends and scientific production from time to time. Bibliometric analysis was used to analyze a sample of 3608 articles published between 1996 and 2022. Sustainable Development Goals is a query used in article titles to obtain metadata from the Scopus bibliographic database. Microsoft excel was used to perform frequency analysis, VOSviewer for data visualization and Harzing's Publish or Perish was used for citation metrics. The results show that there is an increase in the literature on the Sustainable Development Goals from 1996 to 2022, and a significant increase since 2016. There have been various studies involving multi-author collaboration published in multiple languages, with a total of 32 authors. from 141 different countries and 32 institutions. The United States was the largest contributor to this study. Most publications are published by Sustainability Switzerland. These findings could aid future research related to the overview of Sustainable Development Goals research around the world over time.

Penentu Harga Saham: Analisis Perbandingan Sebelum dan Sesudah Restrukturisasi Hutang Perusahaan Elok Lailia Kumala; Supami Wahyu Setiyowati; Susmita Dian Indraswari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5812

This study aims to determine the effect of liquidity, leverage, profitability on stock prices before and after debt restructuring in non-financial companies IDX-IC listed on the Indonesia Stock Exchange. This research uses quantitative research methods. The population used in this study is a sectoral non-financial company IDX-IC listed on the Indonesia Stock Exchange with a 6-year observation year, namely 2016-2021. The research sample is a company that has carried out debt restructuring from 2017 to 2020, namely 30 companies selected by purposive sampling. Data collection techniques use secondary data. Data analysis techniques use Partial Least Square (PLS), and Partial Least Square-Multi Group Analysis (PLS-MGA) to see the difference in effect between before and after debt restructuring. The results showed that liquidity has a positive and significant effect on stock prices, leverage has no significant effect on stock prices, and profitability has no significant effect on stock prices. The results also show that there is no significant difference in the effect of the independent variables used in the study on stock prices before and after debt restructuring. Keywords: likuidity, leverage, profitability, stock prices, debt restructuring

Determinan Keputusan Investasi Dengan Moderasi Religiusitas (Studi Kasus Pada Anggota BMT UGT Nusantara Cabang Kepanjen) Supami Wahyu Setiyowati; Mia Eva Hamzah; Mochamad Faris Irianto
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 1 (2023): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i1.1875

Peningkatan pada sektor lembaga keuangan syariah mengalami peningkatan hal tersebut didasari dengan semkin banyak lembaga keuangan yang memakai prinsip syariah yaitu lembagaykeuangan perbankan danylembagaykeuangan non perbankan. Salah satu lembagaykeuangan nonyperbankan adalah Bitul Maal wat Tamwil dengan mengimplementasikan ekonomi syariah sebagai perwujudan. BMT dapat di definisikan sebagai badan usaha terpadu yang memiliki konsep untuk meningkatkan kegiatan ekonomi makro dan mikro dan mengembangakan usaha yang produktif serta investasi dengan tujuan untuk meningkatkan transaksi menabung dan pembiayaan Penelitian iniybertujuan untuk mengetahui pengaruhofinancialoliteracy, experiencedoregret, risk tolerance terhadap keputusanoinvestasi dengan moderasi religiusitas. Penelitianyini menggunakanometode penelitianokuantitatif. Populasi yang digunakan dalam penelitian ini yakni anggota BMT UGT Nusantara Cabang Kepanjen dengan jumlah 100 responden dengan teknik penentuan sampel menggunkan sampel jenuh. Teknis analisisydata menggunakan SmartPLS. Hasilupenelitian menunjukkanubahwa financialuliteracy, experienced regret,risk toleranceuberpengaruh signifikan terhadapukeputusanyinvestasi. Religiusitas mampu memoderasiypengaruh experienced regret terhadapukeputusanyinvestasi dan religiusitas tidak mampu memoderasi financial literacy, risk toleranceyterhadap keputusanyinvestasi.Kata Kunci: financialuliteracy, experiencedyregret, riskutolerance, religiusitas, keputusan investasi

Moderasi Islamic Social Reporting pada Ukuran Perusahaan, Kecukupan Modal, dan Profitabilitas terhadap Nilai Perusahaan Lely Diyas Asari; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
IQTISHODUNA IQTISHODUNA (VOL.17, No.2, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

The research objective determines whether the relationship between company size, capital adequacy and profitability on firm value was mediated by ISR at BUS in Indonesia period 2014-2019. The research method is a quantitative approach. The population used by BUS recorded OJK in 2014-2019. The sample used was 36 obtained from purposive sampling. The data analysis technique uses Path Analysis and the Patrial Least Square (PLS) analysis tool. The result of this research is that there is a direct effect on firm size, capital adequacy on firm value and ISR, except that capital adequacy has no effect on ISR, ISR influence on firm value. Indirectly, ISR mediate the influence of firm size, profitability, and not for capital adequacy on firm value

Profitabilitas terhadap Financial Distress Dimediasi Corporate Social Responsibility Supami Wahyu Setiyowati; Mardiana Mardiana
IQTISHODUNA IQTISHODUNA (VOL.18, No.1, 2022)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Financial distress is the state of a company’s financial constraints. The purpose of this study was to determine the profitability of financial distress mediated by the disclosure of CSR. The population of this study are manufacturing BEI companies in 2016-2020. The sampling technique used is proportional sampling, which amounted to 55. The data analysis technique used Smart PLS. The results of this study indicate that profitability has a negative effect on financial distress. Profitability affects the CSR. CSR has a negative effect on financial distress. Profitability has an effect on financial distress mediated by CSR. This research the company must maintain the factors that can reduce financial distress.

Peningkatkan Value Added dan Market Orientation Olahan Varian Jamur UMKM Cahaya Putra di Kabupaten Malang Yoyok Seby Dwanoko; Supami Wahyu Setiyowati; Roni Alim Ba'diya Kusufa
Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2023): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i1.7707

Small and medium-sized enterprises (SMEs) Cahaya Putra as partners are located on Jl Masjid Arosidin Genengan Village, Pakisaji District, Malang Regency, East Java Province. The partner runs its business for 7 years, starting in 2015 until now. The production process carried out by partners still traditionally uses simple equipment. The type of processed mushroom food is still one product, namely mushroom chips. The taste is also still one taste, namely original. The packaging is still a standard form of plastic wrap size 0.10 pillow shape only and is less attractive. Marketing reach is still an area in Malang only and has not been marketed online. The community service methods used are observation, interviews, program planning and preparation, implementation of activities, and program evaluation. The results obtained are to provide appropriate production equipment procurement solutions as needed by the partner, improved quality, and packaging models of products that have attractive market competitiveness. The community service team conducts training and mentoring on financial management, how to conduct market research, and production control management, development of product variants, making new flavor variations through processed types of food raw materials for mushrooms, and online digital marketing training.

DETERMINAN GOOD CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN Diana Marta Dewi; Supami Wahyu Setiyowati
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.669

ABSTRAKPenelitian iini ibertujuan iuntuk mengetahui dan imenganalisis ipengaruh iidari iideterminan igood corporate igovernance iterhadap iikebijakan dividen iidan inilai iperusahaan iipada iperusahaan manufaktur iisektor iindustri ibarang ikonsumsu idi iibursa iefek iiIndonesia i(BEI) tahun 2017-2021.Populasi iyang idigunakan pada ipenelitian iiini iiadalah iiiperusahaan iimanufaktur iisektor iindustri ibarang ikonsumsi iyang iterdaftar iidi iBEI. Sample yang digunakan adalah 13 dengan periode pengamatan 5 tahun yaitu 2017-2021. Metode penemtuan sample yang digunakan pada penelitian ini iadalah imetode iipusposive isampling iimetode ipengelohan iidata iyang iidigunakan ipada ipenelitian iiini iadalah iregresi iiberganda imenggunakan iipartial ileast iisquare (PLS) iihasil ipenelitian ini iiimenunjukan ibahwa iivariable ikepimilikan iiinstutional berpengaruh iiterhadap kebijakan dividen, variable iikepemilikan iimanajerial iiberpengaruh iterhadap iikebijakan iidividen, variable iikepemilikan iberpengaruh iiterhadap inilai iiperusahaan idan iivariable iikepemilikan imanajerial berpengaruh iiterhadap iinilai perusahaan.Kata kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Nilai Perusahaan, Kebijakan Dividen.ABSTRAKResearch This is the purpose of knowing and analyzing the influence of the influence of the Igood Corporate Igood Igood Igood on the Dividend Party and the Identity of the IPADA IPADA CONBUSTORS MANUFAKTURES IIIVERCOME Iindustry II -IIF Iconic goods are assumed to be registered on iBEI. The method of determining the sample used in this study is the positive sampling method. There were 65 research samples. The data analysis technique used iiipartial ileast iisquare (PLS). The results of this study indicate that the variable ii institutional ownership has an effect on dividend policy, the variable ii managerial ownership has an effect on dividend policy, the variable ii managerial ownership has an effect on firm value ii and the variable ii managerial ownership has an effect on firm value.Keywords: Institutional Ownership, Managerial Ownership, Firm Value, Dividend Policy.

Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Susmita Dian Indiraswari; Supami Wahyu Setiyowati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.13

Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions.

Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Arshad, Imran Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Azlinda, Noer Chin, Chang Shu Devi Hilda Bekti, Katharina Diah Kusumaningrum Diah Diana Marta Dewi Dima, Dewinson Didu Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nandasari, Silvi Dwi Purwanto, Nanang Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Rini Astuti Risal Ali Fatoni Rita Indah Mustikowati Roni Alim Ba'diya Kusufa Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Sedyastuti, Kristina Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati

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