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All Journal 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

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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.
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.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 Hildana Aprilia; 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

This study aims to examine the effect of good corporate governance on company performance in manufacturing companies spread across Indonesia. Measurement of good corporate governance indicators, independent board of commissioners, board of directors, managerial ownership, institutional ownership, and foreign ownership. The measurement of company performance uses the Tobin's Q ratio. The population used of all manufacturing companies in Indonesia listed on the IDX in 2017-2019 is 53 companies. The sampling technique used is purposive sampling method. Testing the hypothesis used multiple linear regression analysis, simultaneous significance test (F test), and individual parameter significance test (t test). The results of the simultaneous statistical significance test (F test) show that the five independent variables have a significant effect on company performance. The results of the statistical significance test of the individual parameters (t test) of the independent board of commissioners variable and institutional ownership have a significant effect on company performance, while the t test results on the variables of the board of directors, managerial ownership, and foreign ownership have no significant effect on company performance.
Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Nabila Nabila; 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

This study aims to prove and determine the effect of good corporate governance, company size and corporate social responsibility disclosure on firm value. The proxy for firm value is price to book value (PBV). The indicators used in GCG include managerial ownership, independent board of commissioners, and audit committee. Company size uses a proxy for total assets, while CSR disclosure is measured by the CSR index based on indicators from GRI (Global Reporting Initiatives) version G4. This study used property and real estate companies listed on the IDX in 2017-2019. The method used in this research is a quantitative method with a total of 22 companies. This study used multiple linear regression analysis techniques. The results simultaneously showed that Good Corporate Governance, Company Size, and Disclosure of Corporate Social Responsibility have an effect on firm value. Furthermore, the partial test results showed that GCG with the indicators of independent commisioner had a significant positive effect, the audit committee had a significant negative effect, firm size is proven to have an effect on firm value, while managerial ownership and CSR were not proven to have an effect on firm value.
Pengembangan Sistem Terintegrasi Koperasi Simpan Pinjam PUSKOPPABRI dan Koperasi Serba Usaha Sarinah Jawa Timur Eni Wuryani; Merlyana Dwinda Yanthi; Ni Nyoman Alit Triani; Pujiono Pujiono
Abimanyu : Jornal of Community Engagement Vol 1 No 2 (2020): August 2020
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.667 KB) | DOI: 10.26740/abi.v1i2.6495

Abstract

Tujuan studi ini adalah untuk membantu menyelesaikan pencatatan transaksi keuangan yang masih manual dan terkadang pencatatan transaksi terlewati karena disebabkan proses pencatatan yang membutuhkan waktu. Hasil pengamatan menunjukkan bahwa dalam penyusunan laporan keuangan Koperasi belum mendasarkan pada Sandar Akuntansi Keuangan yang berbasis ETAP. Koperasi Serba Usaha (KSU) Sarinah memiliki kendala tidak terintegrasinya laporan keuangan Toko, dan laporan keuangan Koperasi. Hal ini menyebabkan waktu yang lebih lama, dan yang seharusnya bisa dibuat secara real time untuk alur dan waktu. Metode pelaksanaan studi pada pengabdian ini yang direncanakan dalam studi akan memberikan solusi dengan menyediakan alternatif pemilihan software aplikasi user-friendly, mendesain input, proses, dan pendampingan sistem. Hasil Pengabdian kepada kegiatan masyarakat adalah tercipta sistem akuntansi dan pelaporan terintegrasi yang dapat membantu user membuat keputusan lebih cepat.
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