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IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM PADA USAHA MIKRO, KECIL, DAN MENENGAH Sa'adah, Lailatus; Fandy, Angely Mayang; Soedarman, Mohammad
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 1 (2025): Maret
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i1.29979

Abstract

Penelitian ini bertujuan untuk menerapkan penyusunan laporan keuangan berdasarkan SAK-EMKM pada UMKM Omah Kriuk Malang. Jenis penelitian ini adalah metode kualitatif deskriptif studi kasus. Penelitian ini mengunakan empat tahap dalam penerapan penyusunan laporan keuangan yaitu, (1) pengumpulan data yang dilakukan dengan wawancara, observasi, dan dokumentasi, (2) penyajian data, (3) rekomendasi, (4) kesimpulan. Berdasarkan hasil penelitian yang telah dilakukan menunjukan bahwa, UMKM Omah Kriuk Malang hanya melakukan pencatatan laporan keuangan secara sederhana berupa pemasukan dan pengeluaran kas. Hal tersebut dikarenakan kurangnya pemahaman pemilik UMKM akan laporan keuangan. Selain itu, anggapan pemilik bahwa pencatatan sederhana berupa pemasukan dan pengeluaran kas sudah cukup untuk usahaya. Peneliti membuat hasil laporan keuangan yang sesuai dengan SAK-EMKM yaitu Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan Atas Laporan Keuangan.
Pelatihan Dan Sosialisasi Ecoprint Pada Totebag di SDN 1 Bakalan Rayung Kudu Jombang Sa'adah, Lailatus; Maksum, Jafar Sodiq; Maulana, Ilham; Maisaroh, Santi Fatna; Qomariyah, Siti Nur; Agustin, Zeni Aristiya
Jumat Pertanian: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasper.v6i1.5116

Abstract

Ecoprint is a natural coloring technique using natural materials such as leaves, flowers, and other plant parts that will be manually pounded on tote bags to produce colors with special techniques. The purpose of Ecoprint training is to utilize materials from the surrounding environment to become a profitable business. The method of conveying the theory of Ecoprint making is the offline method and the question-and-answer method. For totebag making training, demonstration, and practice methods are used. In the Ecoprint training on tote bags at SDN Bakalanrayung, class 6, an example of how Ecoprint skills can create good art, so that the price is relatively expensive. Students take part in the training with great enthusiasm and enthusiasm because this training has never been given before. The results of the Ecoprint training are quite good, to maximize it, of course, continuous training is needed so that the results are more satisfying.  
Character Education on E-Books Through Literature Circles: Practices and Experiences Sa'adah, Lailatus
IJEE (INDONESIAN JOURNAL OF ENGLISH EDUCATION) IJEE (INDONESIAN JOURNAL OF ENGLISH EDUCATION)| VOL. 12 | NO. 1 | 2025
Publisher : Syarif Hidayatullah State Islamic University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ijee.v12i1.39351

Abstract

Understanding and reflecting on character education is more than just knowledge; it is also awareness and action to carry out which can be done while being a teacher. A qualitative study was conducted to collect data from 27 pre-service teachers who participated in the Extensive Reading Course in order to understand how reading e-books and having discussions through Literature Circles have consequences for their character education. Several instruments, including recorded class discussions, questionnaires, and interviews, used to learn how Literature Circles in Extensive Reading classes can provide pre-service teachers with an entry point into conversations about character education, help pre-service teachers better understand themselves and their students, and serve as a first step in a learning environment. The findings of this study give pre-service teachers with an overview of how Literature Circles might provide critical implications for character education as a provision for establishing character education. Literature Circles are instructional activity that aspiring pre-service teachers can utilize to provide a safe environment to participate in conversations and to support pre-service teachers as they work on developing positive classroom character.
IMPLEMENTASI BANTUAN PRODUKTIF USAHA MIKRO DI MASA PANDEMI SERTA DAMPAKNYA PADA PERKEMBANGAN USAHA DI KECAMATAN JOMBANG Sa'adah, Lailatus; Kurniasari, Arti
Jurnal Investasi Vol. 8 No. 4 (2022): Jurnal Investasi Vol 8 No 4 Tahun 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i4.215

Abstract

The Sars-CoV-2 outbreak threatens not just public health, but also the country's economy, particularly the MSME sector. Productive Micro Business Support (BPUM) is one of the initiatives used as capital assistance for micro-enterprises affected by Sars-CoV-2, with funding of 2,400,000 provided by the Government of the Republic of Indonesia through the Ministry of Cooperatives and Micro Enterprises. This study intends to identify the implementation of productive aid for microbusinesses during the pandemic, the supporting and hindering variables, and the effect on business growth in Jombang District. In this study, the author used a qualitative methodology. The results of this study reveal that the program implementation has been proceeding pretty effectively; nonetheless, there is a lack of direct socialization from both the Cooperatives and SMEs Office and the Kelurahan/Village. There are factors supporting the positive socio-economic impact felt by BPUM recipients, such as increasing sales, increasing income, and increasing employees. The negative impacts include inappropriate use of funds, mismanagement of funds and creating a sense of dependence on government assistance.
Pengaruh Perputaran Kas, Piutang, Persediaan pada ROI Perusahaan F&B Sa'adah, Lailatus; Rahmawati, Ita; Mafaza, Arin Vina
MARGIN ECO Vol. 9 No. 1 (2025): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v9i1.5672

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap return on invesment pada perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi dalam penelitian ini adalah perusahaan Food And Beverages sebanyak 95 perusahaan dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling. Sampel yang diperoleh berdasarkan kriteria sebanyak 4 perusahaan. Jenis penelitian adalah kuantitatif dengan pendekatan asosiatif. Penelitian ini menggunakan teknik analisis data panel menggunakan E-Views 12. Hasil penelitian menyatakan bahwa perputaran kas secara parsial berpengaruh tidak signifikan terhadap return on invesment, terbukti dari nilai probabilitas 0,9272 > 0,05, sehingga Ha diterima. Perputaran piutang secara parsial berpengaruh tidak signifikan terhadap return on invesment, dibuktikan dengan nila probabilitas 0,2254 > 0,05, sehingga Ha diterima. Sedangkan perputaran persediaan secara parsial berpengaruh signifikan terhadap return on invesment, dibuktikan dengan nilai probabilitas 0,0402 < 0,05, sehingga Ha ditolak.
ANALISIS PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Sa'adah, Lailatus; Binti Ayu Fadhilah
Jurnal Saintifik (Multi Science Journal) Vol 23 No 2 (2025): MEI
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/js.v23i2.457

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Leverage dan Aktivitas terhadap Profitabilitas (ROA) pada perusahaan subsector farmasi yang terdaftar di Bursa Efek Indonesia Periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 14 perusahaan subsector farmasi yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 7 perusahaan subsector farmasi. Teknik analisis data yang digunakan adalah regresi linier berganda Hasil penelitian ini menunjukkan bahwa secara parsial CR berpengaruh tidak signifikan terhadap ROA dan variabel DER secara parsial berpengaruh tidak signifikan terhadap ROA, sedangkan variabel TATO secara parsial berpengaruh signifikan terhadap ROA. Secara simultan CR, DER dan TATO berpengaruh signifikan terhadap ROA. Kemampuan variabel CR, DER dan TATO dalam menjelaskan ROA adalah sebesar 86% sebagaimana yang ditunjukkan pada nilai adjusted R square sebesar 0,85997 sedangkan sisanya 14% dipengaruhi oleh variabel atau faktor yang lain
Analyzing the Driving Factors of Purchase Intention at Ayam Goreng Nelongso Restaurant: A Quantitative Study on Customer Experience and Price Rahmawati, Ita; Kurniawan, Aldi; Sa'adah, Lailatus
INCOME: Innovation of Economics and Management Vol. 5 No. 1 (2025): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i1.5858

Abstract

This research was conducted to analyze and determine the influence of customer experience and price on purchase intention at the Ayam Goreng Nelongso restaurant in Jombang. The study employed a quantitative associative method with a causal approach. This causal associative quantitative research aims to assess the extent of the cause-and-effect relationship between customer experience and price on purchase intention. The population targeted in this study includes all customers of the Ayam Goreng Nelongso restaurant, with a sample size of 100 respondents selected through purposive sampling. Data collected via questionnaires were analyzed using statistical tests processed with SPSS version 22. The results of the T-test conducted on both the customer experience and price variables indicate that each significantly influences customers' purchase intention toward the offerings at Ayam Goreng Nelongso. These findings highlight the importance for the restaurant not only to compete on pricing but also to deliver positive sensory and emotional experiences to maintain customer loyalty. Furthermore, the simultaneous test results demonstrate a significant combined effect of customer experience and price on purchase intention, with the F-test showing that the calculated F-value 39.524 > 3.09. Using a significance level of 0.05, the test yielded a p-value of 0.000 > 0.05. The findings confirm that a positive customer experience and fair price perception significantly enhance consumers' intention to purchase.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 – 2023 Novitasari, Ikke Dian; Sa'adah, Lailatus
Business and Economic Publication Vol. 2 No. 2 (2024): Business and Economic Publication
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/bep.v2i2.1475

Abstract

Dalam riset berikut peneliti bermaksud untuk memahami bagaimana rasio keuangan memengaruhi nilai perusahaan. Rasio keuangan yang digunakan sebagai variabel independen dalam riset berikut meliputi current ratio, debt-to-value ratio, return on assets, dan total asset turnover, sedangkan variabel dependen yang menjadi fokus penelitian ialah nilai perusahaan yang ditentukan melalui rasio harga terhadap nilai buku (price-to-book value ataupun PBV). Perusahaan yang menjadi objek riset berikut ialah perusahaan di sektor pertanian yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian mencakup seluruh perusahaan pertanian yang terdaftar di BEI selama periode 2019–2023. Pemilihan sampel dilakukan menggunakan metode purposive sampling, dengan jumlah sampel yang terpilih sebanyak enam perusahaan. Riset berikut menggunakan teknik analisis data untuk mengevaluasi hubungan antara rasio keuangan dan nilai perusahaan. Hasil penelitian menunjukkan bahwa current ratio (CR) memiliki pengaruh terhadap nilai perusahaan, tetapi pengaruhnya tidak signifikan. Variabel debt-to-equity ratio memiliki pengaruh positif terhadap PBV. Namun, return on assets tidak memberikan kontribusi yang signifikan terhadap nilai perusahaan. Selain itu, total asset turnover juga tidak menunjukkan dampak yang berarti terhadap PBV. Temuan-temuan ini memberikan wawasan mengenai pengaruh rasio keuangan terhadap nilai perusahaan di sektor pertanian.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM Usri, Abdul Kadir; Oktaviani, Mia; Sa'adah, Lailatus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 3 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i3.5463

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan solvabilitas terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2019 dan 2022. Jenis penelitian ini merupakan kuantitatif asosiatif dengan hubungan kausal. Populasi penelitian ini sejumlah 12 perusahaan manufaktur sektor industri konsumsi di tahun 2016 hingga 2019 dan 2022. Teknik pengambilan sampel yang digunakan ialah purposive sampling dan teknik analisa data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa profitabilitas dan solvabilitas berpengaruh terhadap return saham.
INDEPENDENT COMMISSIONERS MODERATE THE EFFECT OF LEVERAGE AND TRANSFER PRICING ON TAX AVOIDANCE Triana Murtiningtyas; Elisabeth Cylvia Goba Fernandez; Sa'adah, Lailatus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9237

Abstract

This research aims to analyze the effect of leverage and transfer pricing on tax avoidance with independent commissioners as moderating variables. The population used in this research is Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) in 2021-2023. The sampling method in this research used purposive sampling according to predetermined criteria and the number of samples used was 78 samples. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that leverage has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, independent commissioners are unable to moderate the effect of leverage on tax avoidance and independent commissioners are unable to moderate the effect of transfer pricing on tax avoidance.