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All Journal JURNAL BISNIS STRATEGI Abdimas Management Analysis Journal Journal of Economic Education EBSJ Owner : Riset dan Jurnal Akuntansi SOLUSI Tematik
Hanifah, Risti Ulfi
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The Reveal of Organizational Culture in Big Data-Based Organizations Setyowati, Ani; Widyakto, Adhi; Hanifah, Risti Ulfi
Management Analysis Journal Vol 10 No 4 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i4.50934

Abstract

The key success of an organization's business cannot be separated from the culture that develops in organization. Therefore, organizational culture as a set of values and rules plays very important to build organizational identity. Organizational culture can be designed through the technology which applied in the organization, because technology can be shaped the organizational structure. The purpose of this study is to reveal how far the organizational culture in an organization based on big data technology are formed. This analyzed uses the phenomenological method, focused in electric power services company, precisely at PT. Serkolinas. Data analysis was obtained through field observations and a number of unstructured interviews with a number of eight informants. The results showed that organizational culture can be formed through the technology applied in the organization. Technology as a suggestion in facilitating activities to encourage the perception and behavior of organizational members into a new symbol expressed in daily activities to support of organizational goals..
Profitability To Stock Returns Widyakto, Adhi; Lestari, Rohmini Indah; Hanifah, Risti Ulfi
Journal of Economic Education Vol 10 No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v10i2.52211

Abstract

The current growth of the capital market is accompanied by the growth of the stock market which continues to be in demand by investors as well, as can be seen from the information on the IDX which shows that stocks that are included in sharia are facing an increase. An investor wants to carry out analysis to make investment decisions. This analysis is technical in nature as well as fundamental. One of the fundamental analysis is the analysis of profitability ratios issued by the industry. Good monetary performance are going to be information that's used as a positive signal by investors, as a result of industries that have sensible financial performance can offer a lot of edges for investors. the aim of this analysis is to look at and analyze the profit variables of stock returns on the IDX for the 2016-2020 period. The population of this research is an industry listed on the IDX. This research uses illustration criteria, we get illustrations from 40 industries listed on the IDX for the 2016-2020 period and publish information on annual financial reports on the IDX that are needed throughout the research. The variables employed in this analysis are EPS, ROE, ROA, dimensions as management variables, and stock returns as the dependent variable. The results of this research show that investors in the Indonesia Stock Exchange (IDX) view the profitability ratio as a signal for making investment decisions. Variable dimensions may be used as management variables used in this analysis. Profitability ratios taken by investors are ROA, EPS. So it must be a special attention for industries
Pendampingan Penyusunan Aplikasi Laporan Keuangan Badan Keswadayaan Masyarakat (BKM) Hanifah, Risti Ulfi; Yulianti, Yulianti; Iqbal, Mohamad
Jurnal Abdimas Vol 25, No 2 (2021): December 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i2.33326

Abstract

BKM is a citizen institution whose emergence in the community is intended as a community organization that favors helping the needs of the community, especially those related to poverty. A BKM policy is carried out technically by the Managing Unit. UPK as a Financial Management Unit in charge of distributing finance to KSM through BKM decisions. The potential of BKM, while currently still struggling with economic issues. In BKM,  Dadi Mulya financial management unit gets some constraints that slow down performance. The main problems that exist occur in the accounting process in the preparation of financial statements and human resource management.Thus, the service team provides solutions or problem solving that is helping and accompanying BKM Dadi Mulya or UPK in presenting financial statements based on transaction documents or other related documents so that they become complete and complete financial statements in accordance with generally grateful financial accounting standards. As well as assisting using the application so as not to use manual recording to facilitate in the creation of financial statements. The participants who participated in this activity understood the management of application-based BKM financial statements well. After the completion of the event, interviews were conducted to all participants to evaluate the activities carried out by the service team. The results showed that most of the participants stated that they understood the material delivered by the speaker.
EFFECT OF SUSTAINABILITY DISCLOSURE PERFORMANCE INDICATORS ON PROFIT MANAGEMENT WITH COMPANY SIZE AS A CONTROL VARIABLE Hanifah, Risti Ulfi; Wijayanti, Provita
JURNAL BISNIS STRATEGI Vol 32, No 1 (2023): July
Publisher : Master of Management, Faculty of Economics and Business, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.32.1.67-78

Abstract

Sustainability disclosure is a disclosure that can communicate to all stakeholders about economic, environmental, and social performance in realizing sustainable development goals. Stakeholder demands to meet the need for more transparent and accountable disclosure by organizations and pressures companies to collect, process, manage, and publish sustainability information. This will be reflected in a more accountable and transparent management of the cost of capital, which can affect the level of revenue management in the company's historical reports. The interesting question is the disclosure of sustainability with the level of profit management in the company over the company's more transparent revenue and the absence of profit manipulation practices carried out by management. The concept of discretionary accruals gives the understanding that management can manipulate accrual income and is usually used to achieve the desired income.This study aims to test empirical evidence regarding the influence of sustainability report indicators on profit management through discretionary accruals with company size as a control variable carried out on companies listed on the Indonesia Securities Exchange in 2018-2021. The samples in this study used non-financial companies with a total sample of 82 selected companies with purposive sampling techniques. This study used Partial Least Squares (PLS) based on variance as a measuring instrument. The data obtained were analyzed using the WarpPLS 5.0 application.Based on the findings, it shows the importance of the role of sustainability reports in terms of each aspect in their influence on profit management. It was concluded that the sustainability report consisting of economic and social aspects has a positive effect on profit management, while the environmental aspect negatively affects profit management, profit management negatively affects the size of the company as a control variable.
A Zero Waste In Micro, Small And Medium Enterprises As A Model Of Increasing Income In The Framework Of Sustainable Business Hanifah, Risti Ulfi; Safitri, Candra -; Budiartono, Agung -
Journal of Economic Education Vol 12 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v12i1.77977

Abstract

The take-make-waste model is the dominant model of linear economic growth, assuming that natural resources are widely and unlimitedly available since their reconception during the industrial revolution. The environment is something that is very close to life based on the interaction of nature with society, even has a very wide scope as it develops. Zero waste is a philosophy that is used as a lifestyle to encourage the life cycle of resources, so that existing products can be reused more optimally. In order to prevent the use of materials that are difficult to decompose and overcome the large amount of waste left over from business, MSMEs can apply the concept of zero waste in increasing income. Very minimal education and unorganized management are one of the factors for the lack of awareness to apply a zero waste lifestyle in everyday life and sustainable business. The purpose of this study is to reveal the meaning of the zero waste approach to MSMEs as a model of increasing income in business sustainability. The research used is based on qualitative descriptive by collecting data, interviews, documenting the results of zero waste in the community, and looking at the potential for increasing MSME income. The results showed that the implementation of zero waste carried out by MSMEs can increase income. Waste in the form of patchwork can be reprocessed into handicrafts in the form of cellphone hangers, women's clothing in the form of dresses and wall crafts carried out by MSMEs Batik Laksmi Art Kampoeng Djaodhoel to produce use value. The proceeds from the sale of processed waste can increase the income of MSMEs actors. In addition, the level of awareness in MSME actors towards the environment is very high. Factors such as the potential for zero waste-based community waste treatment that can be applied by the surrounding community in a sustainable manner and the potential for providing a forum for economic activity in Kampoeng Djadhoel MSME activities.
PENDAMPINGAN MANAJEMEN DAN PENGEMBANGAN USAHA SADE AYAM DI SEMARANG Sulistyorini, Sulistyorini; Slahanti, Masine; Octavia, Ayu Nurafni; Hanifah, Risti Ulfi
TEMATIK Vol. 2 No. 2 (2022): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v2i2.5138

Abstract

Di Kelurahan Tlogosari Wetan Kecamatan Pedurungan terdapat masyarakat baik individu maupun pengusaha yang telah mendirikan dan membuka outlet usaha kuliner cepat saji berbahan dasar ayam filled, salah satunya yaitu pelaku usaha Sade Ayam . Adapun keunggulan yang dimiliki oleh pelaku usaha sade ayam yaitu harga yang rendah, diferensiasi produk, dan rasa. Akan tetapi pelaku usaha Sade Ayam penerapan dalam pengelolaan manajemen dari segi produksi, pemasaran, keuangan serta pengembangan usaha belum maksimal. Hal ini menyebabkan jumlah pemesanan belum optimal.Permasalahan yang dihadapi oleh pelaku usaha Sade Ayam adalah belum maksimalnya penerapan pengelolaan manajemen (manajemen produksi, manajemen pemasaran, manajemen keuangan) serta pengembangan usaha, yang berdampak pada pemesanan yang belum optimal. Solusi yang ditawarkan adalah pendampingan dan pelatihan dalam pengelolaan manajemen, memotivasi dalam pengembangan usaha, menciptakan strategi dalam produksi dan pemasaranHasil yang diperoleh dari kegiatan pada pelaku usaha sade ayam bahwa pelaku usaha menerapkan pengelolaan dalam bidang manajemen dengan manajemen prosuksi, pemasaran dan keuangan, pelaku usaha termotivasi dalam mengembangan usaha dengan berbagai keunggulan yang dimiliki, sehingga akan berdampak pada peningkatkan angka pemesanan .
Pemberdayaan Umkm Dalam Penerapan Akuntansi Umkm Berbasis Aplikasi Sederhana Hanifah, Risti Ulfi; Rizkiana, Citra; Riyanto, Sugeng
TEMATIK Vol. 3 No. 2 (2023): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v3i2.7365

Abstract

Di balik peran besar usaha mikro terdapat tantangan pembangunan, sebagian besar pemilik usaha memiliki peran sebagai pemilik usaha dan bertanggung jawab penuh atas proses pengambilan keputusan, sehingga diharapkan sejumlah besar usaha mikro dapat beroperasi dengan baik. Usaha Mikro Kecil dan Menengah dituntut untuk melakukan proses produksi dengan produktif dan efisien, serta dapat menghasilkan produk yang sesuai dengan frekuensi pasar global dengan standar kualitas. Kondisi UMKM secara umum di Jawa Tengah memperlihatkan bahwa setiap tahun produk UMKM Jawa Tengah mengalami pertumbuhan dan perkembangan baik pada jenis, desain maupun bahan baku, yang tercipta dari kreativitas dan inovasi para pelaku usaha, akan tetapi disisi lain terdapat kelemahan yang dialami oleh para umkm, yaitu pada unit pengelolaan keuangan.Pengelolaan dan penyajian keuangan UMKM yang dilakukan secara baik dan terstruktur akan memberikan dampak positif terhadap keberlangsungan usaha. Dampak positif pengelolaan keuangan inilah, yang menjadi suatu faktor kunci keberhasilan UMKM dan dapat digunakan untuk mempertahankan keberlanjutan usaha. Sehingga berdasarkan kondisi ini perlu dilakukan pendampingan mengenai penerapan akuntansi dan mengevaluasi perputaran siklus keuangan pada UMKM dan dipermudah dengan pembukuan melalui aplikasi sederhana.Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan edukasi dan pelatihan. Kegiatan  pelatihan  yang  dilakukan yaitu melakukan pendampingan pengenalan akuntansi dasar dan penyusunan laporan keuangan UMKM berbasis aplikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam keberlanjutan usaha.
Business Dynamics During the Covid-19 Pandemic at Liquidity Level Basic Chemical Industry and Consumer Goods Companies in Indonesia Hanifah, Risti Ulfi; Widyakto, Adhi; Rinawati, Tri
Economics and Business Solutions Journal Vol. 6 No. 2 (2022): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v6i2.5776

Abstract

Researchers want to prove the ratio of debt as well as turnover from inventory, receivables, working capital and also company size to liquidity and its impact during the covid-19 pandemic. The research sample uses basic Chemical industry and consumer goods listed on the IDX for the fourth quarter of 2019 to the first quarter of 2020. This research is quantitative research and secondary data consisting of quarterly financial reports on the IDX. Sampling was carried out using purposive sampling method and produced 135 samples of companies. The method used is the panel data regression analysis method. The results of the analysis show that only the debt ratio has a significant negative reaction on liquidity. Company size, accounts receivable turnover, inventory turnover and working capital turnover are not significant because the increase or decrease in the variable does not affect the level of liquidity. During this covid-19 pandemic, there is no change in the relationship between each independent variable to liquidity.
Industry Value: Empirical Study of Factors Affecting Hanifah, Risti Ulfi; Sugiyanto, Eviatiwi Kusumaningtyas; Triyani, Dian
Economics and Business Solutions Journal Vol. 5 No. 2 (2021): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v5i2.3493

Abstract

The purpose of this research is to analyze the factors that influence the value of the industry. The independent variables are investment opportunities, dividend policy, financial leverage, profitability. The population in this research is a non-financial industry listed on the IDX from 2017 to 2019. The illustrations for this research were selected using a purposive sampling procedure, and 200 illustrations were taken. Information analysis uses multiple regression procedures. The results of this research show that financial leverage, profitability and an independent board of commissioners affect the value of the industry, on the other hand, investment opportunities do not affect the value of the industry.
ANALISIS PENGARUH NON PERFORMING LOAN (NPL), RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) TERHADAP RISIKO LIKUIDITAS PERBANKAN Hanifah, Risti Ulfi; Ariefiantoro, Teguh; Suryawardana, Edy
Solusi Vol. 19 No. 3 (2021): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i3.4112

Abstract

AbstrakPada ekonomi di sebuah negara, perbankan punya andil besar. Perbankan berperan penting didalam peminjaman di wilayah publik dan swasta. Fungsi perbankan sebagai perantara, yang mana bank bermanfaat sebagai perantara diantara pihak-pihak yang berkecukupan ke mereka yang membutuhkan. Riset ini bertitik berat di bidang yang berpengaruh pada risiko likuiditas di bank. Maksud dari riset ini tidak lain buat analisis efek NPL, ROA serta ROE kepada resiko likuiditas perbankan listing di BEI rentang 2016-2019.Sampel yang dipergunakan didalam riset semua perbankan, baik itu milik pemerintah (BUMN) ataupun Bank Swasta Nasional di Indonesia yang diakui di BI sejak 2016 sampai 2019. Dari kriteria tersebut didapat 40 bank, metode yang dipakai adalah purposive sampling. Metode analisis riset ini adalah regresi linier, untuk diuji buat melewati asumsi klasik dengan normalitas, multicollinearity, autocorrelation dan heteroscedasticity.Hasil riset memperlihatkan kalau variabel ROA dan ROE memiliki efek bagus dan signifikan kepada risiko likuiditas. Sedang variabel NPL memiliki efek buruk dan tidak signifikan kepada risiko likuiditas.  Kata Kunci: NPL, ROA, ROE, Risiko Likuiditas.  ABSTRACT  In the economy in a country, banking has a great contribution. Banks have contributed to the distribution of credit in the public and private sector. Banking function as a liaison, where the bank is useful as a liaison to the parties who are excessive for those in need. This research focuses on areas that affect liquidity risk in banks. The benefit of this research is to analyze the effect of NPL, ROA and ROE on liquidity risk in banks listed on the IDX for the 2016-2019 period.The sample used in the research is all banks, both owned by the government (BUMN) and National Private Banks in Indonesia which have been recognized at BI from 2016 to 2019. From these criteria found 40 banks, the method used is purposive sampling. The analytical method used in this study is linear regression, which is tested using classical assumptions using normality, multicollinearity, autocorrelation and heteroscedasticity.The research results show that the ROA and ROE variables have a good and significant effect on liquidity risk. While the NPL variables have a negative and insignificant effect on liquidity risk.Keywords: NPL, ROA, ROE, liquidity risk.
Co-Authors Agusrina, Yohana Aprih Santoso Ardiani Ika Sulistyawati Ayu Nurafni Octavia Budiartono, Agung - Dian Triyani Eviatiwi Kusumaningtyas Sugiyanto Lestari, Rohmini Indah Mohamad Iqbal Nugroho, Novianto Provita Wijayanti Rinawati, Tri Rizkiana, Citra Romadon, Ahmad Sahri Safitri, Candra - Setyowati, Ani Slahanti, Masine Sugeng Riyanto Sulistyorini Sulistyorini, Sulistyorini Suryawardana, Edy Taruna, Mohamad Sigit Teguh Ariefiantoro, Teguh Widyakto, Adhi Yulianti Yulianti