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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Darmabakti Cendekia: Journal of Community Service and Engagements Abdi Makarti JAMAS: Jurnal Abdi Masyarakat Journal of Accounting and Financial Issue
Setyabudi, Teguh Gunawan
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Setyabudi, Teguh Gunawan
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.766 KB) | DOI: 10.22219/jrak.v8i1.27

Abstract

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient. 
THE INFLUENCE OF PROFITABILITY AND STRUCTURE OF OWNERSHIP ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE Iswara, Ulfah Setia; Setyabudi, Teguh Gunawan
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 7, No 1 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i1.1400

Abstract

The established entity has the aim to increase the value of the company. the company's stock price can be a reference for valuing a company. This study aims to test and prove empirically the effect of profitability and ownership structure on firm value with dividend policy as an intervening variable. The research data is in the form of annual company report data listed on the Indonesia Stock Exchange from 2011 to 2016. Data analysis was performed using path analysis. The results showed that profitability and dividend policy had a significant positive effect on dividend policy, while the ownership structure had no effect on dividend policy. Profitability and dividend policy variables proved to have a significant effect on firm value, while ownership structure did not affect company value.
IMPLEMENTASI PEMASARAN DIGITAL PADA UMKM SWK TAMAN BUNGKUL: Implementation Of Digital Marketing In Msmes SWK Taman Bungkul Setia Iswara, Ulfah; Suwitho; Palupi, Dian; Setyabudi, Teguh Gunawan
JAMAS : Jurnal Abdi Masyarakat Vol. 1 No. 3 (2023)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v1i3.61

Abstract

Potensi ekonomi masyarakat Kecamatan Wonokromo Kota Surabaya khususnya di bidang kuliner harus terus digali untuk mencapai pertumbuhan ekonomi yang optimal. Upaya peningkatan perekomian masyarakat dilakukan dengan fokus pada usaha-usaha ekonomi kreatif yang terus berkembang. Tujuan dari program ini adalah untuk memberikan pendampingan implementasi pemasaran digital baik melalui aplikasi e-commerce terkini untuk memperkenalkan produk kepada konsumen sekaligus meningkatkan omzet penjualan. Mitra usaha yakni para pelaku UMKM yang terdiri dari pengusaha makanan di Sentra Wisata Kuliner Taman Bungkul yang terus berinovasi dalam memasarkan produk secara digital. SWK Taman Bungkul berlokasi di area Taman Bungkul yang terkenal sebagai ikon Kota Surabaya. Kegiatan implementasi pemasaran digital dilakukan melalui tahapan survey mitra, pelatihan dan pendampingan, serta monitoring dan evaluasi bagi UMKM di SWK Taman Bungkul Kecamatan Wonokromo Kota Surabaya. Tahapan yang dilalui atas implementasi pemasaran digital pada UMKM berguna untuk memperluas cakupan penjualan dan keberlangsungan usaha di tengah tantangan persaingan dan lesunya perekonomian saat ini.
PENINGKATAN PENGETAHUAN BISNIS BAGI PELAKU UMKM KECAMATAN GENTENG KOTA SURABAYA Iswara, Ulfah Setia; Suwitho, Suwitho; Palupi, Dian; Setyabudi, Teguh Gunawan
ABDI MAKARTI Vol 3, No 1 (2024): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v3i1.581

Abstract

Genteng District, as an icon of the city of Surabaya, has a lot of economic potential for the community, especially in the culinary and handucraft sectors, which must continue to be explored to achieve optimal economic growth. Efforts to improve the community's economy are carried out by focusing on creative economic businesses that continue to develop. The aim of this service program is to provide digital marketing training and assistance in business ethics and bookkeeping which aims to support business development. Business partners, namely MSMEs in Genteng District who operate in the culinary and handicraft sectors, continue to innovate in marketing products digitally. MSME participants have generally been involved in their business for a long time, but some have not kept financial records. This activity was carried out through partner survey stages, digital marketing training and mentoring, business ethics and bookkeeping for MSMEs in Genteng District, and evaluation of digital marketing implementation to expand sales coverage and business continuity amidst the challenges of increasingly competitive competition. MSME players are aware of the importance of online marketing applications, business ethics and business financial records.
The Hidden Forces Behind Employee Citizenship Behavior: Kekuatan Tersembunyi di Balik Perilaku Kewarganegaraan Karyawan Palupi, Dian; Setyabudi, Teguh Gunawan; Tegowati
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 10 No. 2 (2024): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v10i2.1918

Abstract

This study aims to investigate the direct and indirect effects of perceived organizational support on work engagement and organizational citizenship behavior (OCB). A sample of 60 employees from a clinical laboratory in East Java was examined using a quantitative approach with probability sampling. Data was collected through online questionnaires and analyzed using SmartPLS 3.0 software. The findings reveal that 1) perceived organizational support significantly influences work engagement, 2) work engagement has a significant positive impact on OCB, and 3) perceived organizational support directly affects OCB. Additionally, work engagement mediates the relationship between perceived organizational support and OCB. These results highlight the importance of fostering organizational support to enhance work engagement and citizenship behavior, providing practical insights for improving employee commitment and performance.
THE INFLUENCE OF PROFITABILITY AND LEVERAGE ON CORPORATE SOCIAL RESPONSIBILITY Iswara, Ulfah Setia; Widyawati, Dini; Setyabudi, Teguh Gunawan; ., Susanti
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i2.2965

Abstract

This research aims to empirically test and analyze the influence of profitability and leverage on corporate social responsibility. This research includes quantitative research. The research sample was 97 mining companies listed on the Indonesia Stock Exchange in the period 2018 to 2022. The sampling technique used purposive sampling. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and corporate social responsibility is measured using the corporate social responsibility disclosure index (CSRDI). The data used is company annual financial report data. The data analysis technique was carried out using multiple linear regression analysis and data processing via SPSS. The research results show that profitability has a significant positive effect on the company's corporate social responsibility. Leverage has also been proven to influence a company's corporate social responsibility. Companies that are able to generate profits (profits) and manage debt well will have an impact on the corporate social responsibility of mining companies listed on the Indonesia Stock Exchange.
TRAINING ON PREPARATION FINANCIAL STATEMENTS BASED ON SAK EMKM FOR MSMEs IN GENTENG DISTRICT SURABAYA: PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM KECAMATAN GENTENG SURABAYA Setyabudi, Teguh Gunawan; Suwitho, Suwitho; Palupi, Dian; Iswara, Ulfah Setia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 1 (2025): JUNE 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I1.2025.37-41

Abstract

Background: Genteng District, located in the center of Surabaya, is home to many micro, small, and medium enterprises (MSMEs) that hold significant potential for community-based economic growth. However, many of these MSMEs lack formal financial reports, which are essential for evaluating business performance. To support their development, financial literacy-particularly in the preparation of financial statements-is critically needed. Objective: This community service initiative aimed to provide training on financial report preparation for MSMEs in Genteng District. Method: The program consisted of several stages: identifying the needs of the MSME partners, conducting socialization and training sessions, and carrying out monitoring and evaluation activities. The program involved 35 MSMEs operating in the culinary and handicraft sectors. Results: The training involved practical guidance, including examples of financial reports and transaction identification for each business. Participants learned how to post transactions into journals and ledgers, leading to the preparation of financial statements in accordance with Financial Accounting Standards (SAK). The training significantly enhanced participants' skills in preparing financial reports. Conclusion: MSMEs have become more aware of the importance of financial report preparation as a tool for evaluating business performance.
Co-Authors Palupi, Dian Setia Iswara, Ulfah Susanti . Suwitho, Suwitho Tegowati ulfah setia iswara, ulfah setia Widyawati, Dini