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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pangabdhi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JURNAL MAKRO MANAJEMEN JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Pengabdian Dharma Laksana Jurnal Ilmiah Edunomika (JIE) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Akuntansi Universitas Muhammadiyah Kupang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Batara Wisnu : Indonesian Journal of Community Services Jurnal Teknologi dan Manajemen Industri Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Mega Arisia Dewi
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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PENGARUH GREEN ACCOUNTING DAN DIVIDEND PAYOUT RATIO TERHADAP FIRM SIZE MELALUI CSR SEBAGAI VARIABEL INTERVENING Dewi, Mega Arisia
BISMA: Jurnal Bisnis dan Manajemen Vol 14 No 1 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v14i1.16827

Abstract

The purpose of this study was to analyze the effect of green accounting on firm size and corporate social responsibility, the effect of dividend payout ratio on firm size and corporate social responsibility, and the role of corporate social responsibility in mediating the effect of green accounting and dividend payout ratio on firm size. The sample used in this study was the branch offices of Bank Muamalat in East Java that selected using a purposive sampling technique. The data analysis method used was path analysis. The results of this study showed that green accounting has a significant positive effect on firm size. However, it had a negative significant effect on corporate social responsibility. The dividend payout ratio had a significant positive effect on firm size and corporate social responsibility. Corporate social responsibility mediated the effect of green accounting and dividend payout ratio on firm size. These results indicated that as more companies performing green accounting (environmental performance) will encourage more positive responses from investors and the community due to the increase of the dividends (as the impact of increased sales). These conditions will also increase the company size due to the increased positive image as the result of implementing environmental performance. Keywords: corporate social responsibility, dividend payout ratio, firm size, green accounting
The Effect of Fraud Pentagon on Fraudulent Financial Statement of Banking in Indonesia Dewi, Mega Arisia
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23031

Abstract

This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial statements in Indonesia for 2014-2019. This study uses the dependent variable, namely fraudulent financial reporting, while the independent variables are financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, competence and arrogance. The show that the variable financial targets, change in auditors, change of directors and CEO’s picture have no effect on the detection of fraudulent financial statements. Meanwhile, financial stability, external pressure, ineffective monitoring, nature of industry, and rationalization have an effect on the detection of fraud in financial reports for 2014-2019. The results of this study provide an understanding for the public and the general public that the government’s efforts so far have always played a major role in maintaining the condition of the Indonesian economy in order to avoid attempts to cheat financial statements.
Pelatihan Etika Bisnis dan Pembukuan Sederhana Pelaku UMKM di Kelurahan Klampis Ngasem Surabaya Mega Arisia Dewi
Jurnal Ilmiah Pangabdhi Vol 6, No 2: Oktober 2020
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v6i2.7476

Abstract

Usaha  Mikro  Kecil  Menengah (UMKM) di kota Surabaya memiliki banyak potensi usaha yang menjadi sumber mata pencarian utama penduduk di sekitarnya, mulai dari industri makanan, industri kerajinan, industri tekstil, dan industri agrobisnis yang semuanya dapat berkembang pesat. Kelurahan Klampis Ngasem adalah salah satu kelurahan yang memiliki Usaha  Mikro  Kecil  Menengah (UMKM) yang memiliki prospek yang cukup bagus di kota Surabaya. Di era persaingan global saat ini, Usaha  Mikro  Kecil  Menengah  (UMKM)  di Kota Surabaya dituntut agar mampu bersaing dengan UMKM dari daerah lain. Usaha  Mikro  Kecil  Menengah (UMKM) Klampis Ngasem dibekali ilmu dan pelatihan yang bermanfaat bagi keberlangsungan UMKM mereka, salah satunya melalui Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi  pelaku  UMKM yang diadakan di Kelurahan Klampis Ngasem Surabaya. Pelatihan Etika Bisnis dan Pembukuan Sederhana sangat diperlukan dalam upaya mengembangkan bisnis mereka dalam menghadapi persaingan bisnis di era globalisasi saat ini. Diharapkan Pelatihan Etika Bisnis dan Pembukuan Sederhana dapat memberikan manfaat tambahan bagi para pelaku UMKM khususnya di UMKM Kelurahan Klampis Ngasem Surabaya. Micro, Small and Medium Enterprises (MSMEs) in the city of Surabaya have a lot of business potential which is the main source of livelihood for the surrounding population, ranging from the food industry, handicraft industry, textile industry, and agribusiness industry, all of which can develop rapidly. Klampis Ngasem Urban Village is one of the Sub-District that have Micro, Small and Medium Enterprises (MSMEs) that have good prospects in the city of Surabaya. In the current era of global competition, Micro, Small and Medium Enterprises (MSMEs) in Surabaya City are demanded to be able to compete with MSMEs from other regions. The Ngasem Klampis Micro Small and Medium Enterprises (MSMEs) are equipped with knowledge and training that is useful for the sustainability of their MSMEs, one of them is through Business Ethics Training and Simple Bookkeeping for MSME practitioners held in Klampis Ngasem Sub-District, Surabaya. Training on Business Ethics and Simple Bookkeeping is very much needed in an effort to develop their business in facing business competition in the current era of globalization. It is hoped that Business Ethics Training and Simple Bookkeeping can provide additional benefits for MSME principals, especially in MSMEs, Klampis Ngasem Sub-District, Surabaya.
Strategi Meningkatkan Prestasi Kerja Guru Berdasarkan Motivasi, Kompensasi, Stres Kerja, Dan Kepemimpinan Tegowati Tegowati; Nenny Syahrenny; Wininatin Khamimah; Mega Arisia Dewi
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 1 No. 2 (2018): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Maret 2018
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.681 KB) | DOI: 10.31842/jurnal-inobis.v1i2.24

Abstract

Penelitian ini bertujuan untuk menganalisis strategi meningkatkan prestasi kerja guru berdasarkan motivasi, kompensasi, stres kerja dengan moderasi kepemimpinan. Sampel berjumlah 101 responden dengan teknik samplingnya purposive sampling. Berdasarkan analisis data yang dilakukan menggunakan IBM SPSS 20, di peroleh kesimpulan sebagai berikut: 1) Kompensasi berpengaruh positif dan signifikan terhadap prestasi kerja. Hal ini ditunjukkan dari nilai Unstandardized Coefficients sebesar 4.690 dengan signifikansi 0.000. 2) Motivasi kerja berpengaruh positif dan signifikan terhadap prestasi kerja. Hal ini ditunjukkan dari uji t pada nilai Unstandardized Coefficients sebesar 5.073 dengan signifikansi 0.000. 3) Stres kerja tidak berpengaruh terhadap prestasi kerja guru. Hal ini ditunjukkan oleh uji t pada nilai Unstandardized Coefficients sebesar 1.573 dengan signifikansi 0.118. 4) Kompensasi berpengaruh terhadap prestasi kerja guru yang dimoderasi oleh kepemimpinan. Hal ini ditunjukkan oleh nilai Unstandardized Coefficients sebesar - 2.072 (negatif) dan signifikansi 0.005 (lebih kecil dari 0.05). 5) Motivasi berpengaruh terhadap prestasi kerja guru yang dimoderasi oleh kepemimpinan. Hal ini ditunjukkan oleh uji t yaitu nilai -1.394 (negatif) dengan signifikansi 0.05 (signifikan pada nilai 0.05). 6) Stres kerja berpengaruh terhadap prestasi kerja guru yang dimoderasi oleh kepemimpinan. Hal ini ditunjukkan oleh nilai Unstandardized Coefficients sebesar -3.097 (negatif) dengan signifikansi 0.000 (lebih kecil dari 0.05).
Pelatihan Pengembangan Paguyuban UMKM Bertransformasi Menjadi Digitalisasi Koperasi Produsen di Kota Surabaya Sulistyo Budi Utomo; Heru Suprihhadi; Mega Arisia Dewi; In’am Widiarma
Jurnal Pengabdian Masyarakat (abdira) Vol 2, No 1 (2022): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i1.110

Abstract

The purpose of this service is that there are pro-populist funding alternatives that empower the people's economy and MSMEs in particular, so it is an opportunity for cooperatives to strengthen the basis for the commonality of these goals with the welfare of their members. The role of academics and practitioners is very much needed in providing assistance to MSMEs considering that statistical data shows that the number of MSME actors is increasing and it is expected to increase their capacity and expertise in all fields. The problems faced by MSMEs are not only the lack of assistance, but the main obstacle is the availability of capital and the difficulty of accessing financing from financial institutions. The results of the service are getting easy access to funding by strengthening the function of modern cooperatives and supporting MSMEs to transform following the digital era, namely using digitalization services to be in line with the Industrial Revolution 4.0.
PENGARUH PENERAPAN ISO 9001:2008, MOTIVASI, KEMAMPUAN, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PUSKESMAS SURABAYA DENGAN EMPLOYEE ENGAGEMENT SEBAGAI VARIABEL MODERATING Mega Arisia Dewi
JURNAL MAKRO MANAJEMEN Vol 3, No 1 (2018): Makro: jurnal Manajemen & Kewirausahaan
Publisher : JURNAL MAKRO MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579 KB)

Abstract

AbstrakPenelitian ini bertujuan untuk menguji apakah ISO 9001:2008, motivasi kerja, kemampuan kerja, employee engagement dan lingkungan kerja berpengaruh terhadap kinerja karyawan serta untuk menguji apakah Employee Engagement memoderasi ISO9001:2008, motivasi kerja, kemampuan kerja, dan lingkungan kerja terhadap kinerja karyawan. Populasi dalam penelitian ini adalah karyawan yang bekerja pada puskesmas yang bersertifikat ISO 9001:2008 di Surabaya yang terdiri dari karyawan bagian upaya kesehatan masyarakat, karyawan bagian upaya kesehatan perorangan, karyawan Tata Usaha. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Teknik analisa data menggunakan metode Analisis Data Multivariate. Hasil penelitian menunjukkan bahwa ISO 9001:2008, motivasi kerja, kemampuan kerja, employee engagement dan lingkungan kerja berpengaruh secara signifikan terhadap kinerja karyawan. Hal ini menunjukkan bahwa Puskesmas sudah memiliki standar sistem operasional yang jelas dapat membantu karyawan bekerja dengan output mutu yang baik dan Puskesmas sudah memiliki kebijakan mutu, sasaran mutu, dan strategi dalammencapai sasaran mutu. Selain itu, employee engagement mampu memoderasipengaruh ISO 9001:2008, motivasi kerja, kemampuan kerja, dan lingkungan kerjaterhadap kinerja karyawan. Hal ini mengindikasikan bahwa peran serta dan antusiasme karyawan untuk bekerja dengan rasa keterikatan emosional yang positif dan ditunjang dengan adanya kebijakan mutu, sasaran mutu dan strategi dalam mencapai sasaran mutu dari pukesmas dapat meningkatkan kinerja karyawan.
Banking Financial Performance, Inflation Level, Bank Indonesia Interest Rate, and Economic Growth in Indonesia Maratus Zahro; Mega Arisia Dewi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2100

Abstract

This study aimed to test the effect of bank financial performance, inflation rates, Bank Indonesia interest rates on economic growth in Indonesia. This type of research was quantitative. The research sample consisted of 87 conventional banks and 12 Islamic banks during 2015-2017 as samples. The sampling technique used was purposive sampling method, sampling technique using certain criteria. The analytical method of this study used multiple linear regression analysis technique. The results showed that (a) financial performance which is proxied by CAR, BDR, and LDR of conventional banks has no effect on economic growth in Indonesia, (b) financial performance which is proxied by ROA has a positive effect on economic growth in Indonesia, (c) proxied financial performance with CAR, BDR, FDR, and ROA of Islamic banks have no effect on economic growth in Indonesia, (d) inflation has a positive effect on economic growth in Indonesia, (e) interest rates in Indonesia have a negative effect on economic growth in Indonesia.
Pentingnya Financial Education dan Financial Knowledge terhadap Inklusi Keuangan Pada Era Fintech di Indonesia Mega Arisia Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.866

Abstract

This study aims to determine the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion in the fintech era in Indonesia and the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion through the Fintech era in Indonesia. This research is a quantitative research. The population of this research is people throughout East Java. The sampling technique used was purposive sampling. The data collection technique of this research used literature study, and field research. This study uses the dependent variable, namely financial inclusion, while the independent variable, namely financial education and financial knowledge, while the moderating variable is financial technology. The conclusion of this study is that the financial education and financial knowledge variables have a negative effect on financial inclusion, while the fintech variable is able to mediate the strong influence of financial education and financial knowledge on financial inclusion. The results of this study provide an opportunity for other researchers to test the effectiveness of various financial inclusion strategies carried out by the government and universities in Indonesia, so as to obtain updated data for further updates.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MENGGUNAKAN DIMENSI PENGUKURAN KAPITALISASI : (Studi Kasus di Bursa Efek Indonesia) Pratiwi Yani; Mega Arisia Dewi
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 5 No. 03 (2018): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research discussing about impact of changes in corporate governance implementation oflisted companies in Indonesian Stock Exchange for three consecutive years from 2013 up to 2015refer to survey from independent institution called Indonesian Institute for Corporate Directorship(IICD) to company performance using capitalization measurement of Return on Asset (ROA),stock return and price to book value. The research resulted changes in corporate governanceimplementation in company has no impact to stock return however these changes have an impactin ROA and price to book value. Impact in changes of corporate governance implementation incompanies to ROA and price to book value comes from significant changes. If the changes are notsignificant then it will have no impact to ROA and price to book value of a company. Meanwhileinconsistency result comes from indicators of stock return to ROA and price to book value. Thisresult shows that ROA and price to book value are better indicators compared to stock return sincethose indicators are more case-sensitive to changes in corporate governance implementation incompanies.
Pemberdayaan Ekonomi bagi Ibu-Ibu Rusun Penjaringan Sari Surabaya Mega Arisia Dewi; Sasi Agustin; Kasrowi Akhmad
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 2 (2022): Batara Wisnu | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i2.105

Abstract

The COVID-19 pandemic has caused the country's economy to experience a negative trend. This is indicated by the decline in the number of people's income, especially MSMEs and small traders. For economic efforts, the Government is trying to move MSMEs back, among others, through Economic Empowerment for Flat Women, especially in the city of Surabaya. The condominium women empowerment program is based on Surabaya Mayor Regulation No. 55/2016 on the regulation, control, empowerment of women and child protection in the city of Surabaya, which provides various kinds of knowledge and knowledge in exploring self-potential that can be used to increase the income of women in flats. The women of flats are vying to increase their income in the midst of the covid pandemic. The women in the flats do not give up and continue to work, producing something useful and generating selling points for their lives and for others. The movement of their small business is not in line with a good production strategy. Therefore, STIESIA Surabaya Lecturers share their knowledge by providing production strategy and business ethics training, which is expected to provide useful values ??that can be used to develop the business of the women in the flats
Co-Authors Abdillah Arif Nasution Agung Kristiawan Agung Kristiawan Agustin, Sasi Amna Amna Amna, Amna Arifia Nurriqli Asri Ady Bakri Atmajawati, Yayah Bakri, Asri Ady Burhanuddin Burhanuddin Burhanuddin Burhanuddin Devi Edriani Eko Cahyo Mayndarto Endah Sulistyowati Endah Sulistyowati Ezra Amelia Farid Sukmana, Farid Fera Firyal Thahir Gading Tri Prameswari Hartono Hartono Heru Suprihhadi Heru Suprihhadi In’am Widiarma Jacob, Muhammad Salman Alfansuri Kasrowi Akhmad Kusiyah Loso Judijanto Lydia Setyawardanil Maratus Zahro Mayndarto, Eko Cahyo Muhammad Kevin Bhaktiar Muhammad Salman Alfansuri Jacob Nenny Syahrenny Ningsih, Tri Widyastuti Nuniek Yuniarti Ningsih Renggaala Posman WH Hasibuan Pratiwi Yani R. Yudi Sidharta Ramadhani, Yesa Cahayaning Ratna Nugraheni Renggaala, Nuniek Yuniarti Ningsih Renika Hasibuan Rieneke Ryke Kalalo Rini Novianti Rini Novianti Rochdianingrum, Widhi Ariestianti Santoso, Bambang Hadi Sasi Agustin Sasi Agustin Setyawardani , Lydia Sidharta, R Yudi Sidharta, R. Yudi Sulistyo Budi Utomo Sulistyo Budi Utomo Suprihhadi, Heru Swasta Bangun Tegowati, Tegowati Thahir, Fera Firyal Utomo, Sulistyo Budi Widiarma, In'am Widiarma, Inam widiarma, In’am Wininatin Khamimah