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All Journal E-Jurnal Manajemen Universitas Udayana Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi SINERGI: Jurnal Ilmiah Ilmu Manajemen Journal of Economic, Bussines and Accounting (COSTING) Ecopreneur.12 Journal of Economics, Business, and Government Challenges Journal of Economics and Business UBS JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Abimanyu: Journal of Community Engagement Akuntansi'45 Jurnal Akuntansi AKUNESA Jurnal Ilmiah Dan Karya Mahasiswa Intellektika: Jurnal Ilmiah Mahasiswa
Eni Wuryani
Universitas Negeri Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH MODAL KERJA, KEPEMILIKAN MANAJER DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERCATAT DI BEI SELAMA PERIODE 2015-2017 Putri, Laily Mandala; Wuryani, Eni
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This study aimsd to know the effect of working capital, managerial ownership and sales growth on financial performance. The population used is all companies listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there were 48 companies that became research samples during period 2015-2017. Data analysis method used is multiple linear regression. The results of research showed that working capital and sales growth has an effect on financial performance, while managerial ownership has no effect on  financial performance.
POTENTIAL MAPPING OF PESANTREN AS COMMUNITY ECONOMIC EMPOWERMENT CAPITAL Cahayu Arum Min Tasnim; Eni Wuryani
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.194

Abstract

This study aims to examine the effect of the Investment Opportunity Set (IOS) and Firm Size on Firm Value. This research was conducted at companies listed on the Jakarta Islamic Index for the period 2017-2020. The sample used in this study were 116 companies listed in the Jakarta Islamic Index for the 2017-2020 period. The sampling technique used was purposive sampling. The type of data used in this study is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. The dependent variable in this study is firm value while the independent variables are Investment Opportunity Set (IOS) and Firm Size . Based on the analysis results show the Investment Opportunity Set (IOS) has a positive and significant effect on firm value, and firm size has no effect on firm value.
PENGARUH AKTIVITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI 2014-2018 Firdaus Fridikus Matondang; Eni Wuryani
E-Jurnal Manajemen Vol 9 No 9 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2020.v09.i09.p05

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh aktivitas, likuiditas dan solvabilitas terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Sampel yang digunakan ialah 60 data laporan keuangan tahunan dipilih berdasarkan sampel yang ditargetkan menggunakan purposive sample. Jenis penelitian ini adalah penelitian kuantitatif. Teknis analisis data menggunakan regresi linear berganda menggunakan alat uji SPSS. Pengukuran variabel penelitian menggunakan rasio perputaran modal kerja, rasio cepat, rasio utang terhadap ekuitas dan rasio pengembalian aset. Hasil penelitian menunjukkan bahwa aktivitas dan likuiditas secara parsial mempengaruhi profitabilitas sedangkan solvabilitas tidak mempengaruhi profitabilitas. Kata Kunci: Aktivita;Likuiditas;Profitabilitas;Solvabilitas
PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI SIDOARJO Risa Nadya Septiani; Eni Wuryani
E-Jurnal Manajemen Vol 9 No 8 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2020.v09.i08.p16

Abstract

Meningkatnya literasi keuangan dan inklusi keuangan dapat mengembangkan usaha mikro kecil menengah (UMKM) karena pelaku UMKM dapat memahami konsep dasar produk keuangan, perencanaan dan pengelolaan keuangan yang baik, juga melindungi di kemudian hari dari penipuan dan pekerjaan tidak sehat dari pasar keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan dan inklusi keuangan terhadap perkembangan kerja UMKM di Sidoarjo. Penelitian ini menggunakan ex-post facto dengan pendekatan kuantitatif. Data yang dikumpulkan dari penelitian berdasarkan wawancara dan distribusi kuesioner dengan teknik pengambilan sampel yaitu simple random sampling. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda linier dengan membantu program SPSS komputer. Hasil penelitian ini dapat menyimpulkan bahwa literasi keuangan dan inklusi keuangan merupakan faktor yang mempengaruhi perkembangan kinerja UMKM di Sidoarjo. Kata Kunci : Literasi Keuangan, Inklusi Keuangan, Kinerja UMKM.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 Della Ayu Rizki; Eni Wuryani
E-Jurnal Manajemen Vol 10 No 3 (2021)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2021.v10.i03.p05

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penerapan good corporate governance terhadap kinerja keuangan pada perusahaan perbankan. Proksi untuk good corporate governance adalah dewan direksi, dewan komisaris independen, komite audit, kualitas audit eksternal, dan kepemilikan institusional. Pengukuran kinerja keuangan perbankan menggunakan Return on Asset (ROA). Sampel yang digunakan ialah 26 sampel perusahaan sektor perbankan yang terdaftar di BEI selama 2014-2018. Teknik analisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan direksi dan kepemilikan institusional memiliki pengaruh pada kinerja keuangan, sedangkan dewan komisaris independen, komite audit, dan kualitas audit eksternal tidak memiliki pengaruh pada kinerja keuangan. Kata Kunci: Tata Kelola Perusahaan;Kinerja Keuangan;Sektor Perbankan.
COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT AND COMPANY PERFORMANCE Eni Wuryani
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.117

Abstract

Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and corporate performance.This study was done by means of census with the population of 69 go public companies.They have been the participants of Corporate Governance Perception Index (CGPI)period 2004-2008. The variable of company size was measured by using the logarithm ofassets while that of earnings management using discretionary accruals. In measuring firmperformance variable, the study uses Tobins Q. The results of this study show a significantnegative effect of firm size on earnings management. Large-sized companies will avoid doingearnings management. Beside, the size of company has a significant and positive effect oncompany performance. Large-sized companies will have a chance to get a greater opportunityto profit through the sale of shares.
Efektivitas Peranan Auditor Internal Dalam Mewujudkan Good Corporate Governance Pada Perbankan Eni Wuryani; Tjiptohadi Tjiptohadi
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p14-27

Abstract

AbstractBuild the role of an effective internal auditors can not be separated from the application of good corporate governance in the company overall. The principles of Good Corporate Governance (GCG) such as fairness, independency, transparency, accountability, and responsibility in an effort to improve professionalism and the welfare of shareholders without ignoring stakeholder interest. Each report weaknesses in internal control or risk control effectiveness of the bank should be immediately followed up by the board of commissioners, board of directors, and executive officers related.
Pengendalian Intern Merupakan Bagian Integral Organizational Governance Pada Perguruan Tinggi Negeri Eni Wuryani
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p55-75

Abstract

AbstractInternal control form try activity for guarantee objective achievement and organization target. Internal Audit Financial (IAF) a certain integral share from effective governance process. Organizational governance can dictatorial if university make internal monitoring regular before external monitoring that is accreditation. Arranged monitoring in type continue audit internal with review management system can guarantee a university can continue make quality improvement.
ANALISIS PENGARUH SIMULTAN ANTARA INVESTMENT OPPORTUNITY SET DENGAN MODAL KERJA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Eni Wuryani; Dianwicaksih Arieftiara; Merliana Dwinda Yanthi
Ecopreneur.12 Vol 3, No 2 (2020): Oktober 2020
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v3i2.774

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh simultan antara Investment Opportunity Set dan modal kerja, dan mengkaji dampaknya terhadap kinerja perusahaan. Dengan menggunakan perusahaan  manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2015, dan Two Stage Linear Regression (TSLS), penelitian ini menemukan bahwa Investment Opportunity Set mempengaruhi modal kerja, dan sebaliknya. Hasil ini berarti bahwa Investment Opportunity Set dan modal kerja berpengaruh secara simultan. Lebih lanjut, penelitian ini menemukan bahwa efek simultan berpengaruh positif terhadap kinerja perusahaan. Investment Opportunity Set yang mempertimbangkan pengaruh modal kerja secara empiris meningkatkan kinerja perusahaan. Namun, penelitian ini gagal untuk menunjukkan bahwa modal kerja, yang telah mempertimbangkan pengaruh Investment Opportunity Set, berpengaruh  positif terhadap kinerja perusahaan. Penelitian ini adalah yang pertama menyelidiki efek simultan antara Investment Opportunity Set dan modal kerja, dan bagaimana hal itu mempengaruhi kinerja perusahaan. Kontribusi penelitian ini akan memberikan bukti empiris dari pengaruh Investment Opportunity Set  pada modal kerja, dan sebaliknya, dan dampaknya terhadap kinerja perusahaan juga.
Analisis Harga Saham Perusahaan Transportasi DI BEI Sebelum danSesudah Covid-19 Rahmanda Rafsyanjani; Eni Wuryani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The COVID-19 pandemic virus is a contagious disease caused by SARS-CoV-2. The COVID-19 pandemic virus has a major impact on Indonesia, including on the economy, socio-cultural exchange rates, and stock prices. On March 2, 2020, the Covid-19 case was announced in Indonesia for the first time by President Ir. Joko Widodo. This study aims to analyze the share price of Transportation Companies on the Indonesia Stock Exchange before and after Covid-19. In this study, the data used is the average share price of 40 transportation companies on the Indonesia Stock Exchange 31 days before and 31 days after the announcement of the first Covid-19 case in Indonesia. Then the data was processed using the Wilcoxon Test, through the use of SPSS version 24. The results of data processing showed that there was a significant difference in share prices before and after the first case of COVID-19 was announced. This is indicated by a significance value of 0.000 <0.05. Where the stock price is lower than before the first case of COVID-19 was announced.
Co-Authors Agassi Pringgo Rahardjo Alfiyatush Nurul Jannah Amalia Nony Laila Parytri Anisa Widiya Sari Cahayu Arum Min Tasnim Cahayu Arum Min Tasnim Della Ayu Rizki Dianwicaksih Arieftiara Endah Ayuning Tiyas Erryn Aprilia Mawarni Firdaus Fridikus Matondang Hariyati Hariyati Hildana Aprilia Insyirah Putikadea Kevin Alif Queenan Kamar A M. Rafly Akbar Salim Mariana Marisa Catur Saputri Merliana Dwinda Yanthi Merlyana Dwinda Yanthi Nabila Nabila Ni Nyoman Alit Triani Nur Lailiawati Othy Happy Dharmaning Savitry Putri, Laily Mandala Rahmanda Rafsyanjani Rashinta Dwi Pratopo Risa Nadya Septiani Susi Handayani Tjiptohadi Tjiptohadi Wa Ode Musmiarny Nilammadi Yanti Oktaviana