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ANALISIS KINERJA PUSKESMAS YANG MENERAPKAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) (Studi pada Puskesmas Krian Kabupaten Sidoarjo) Erryn Aprilia Mawarni; Eni Wuryani
Jurnal Akuntansi Vol 9 No 1 (2020): AKUNESA (SEPTEMBER 2020)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.63 KB) | DOI: 10.26740/akunesa.v9n1.p%p

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis kinerja puskesmas yang menerapkan Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). Pengukuran kinerja ini dengan metode balanced scorecard. Jenis penelitian yang digunakan adalah penelitian kualitatif deskriptif. Objek penelitian di Puskesmas Krian Kabupaten Sidoarjo, pengambilan datanya dengan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kinerja nonkeuangan diukur dari perspektif pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan, yang hasilnya tergolong baik, kecuali pada akuisisi pelanggan dan komitmen personel. Peningkatan kinerja nonkeuangan berpengaruh pada kinerja keuangan.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Pengalokasian Anggaran Belanja Modal Pada Kabupaten Dan Kota Di Provinsi Jawa Timur Endah Ayuning Tiyas; Eni Wuryani
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.415 KB) | DOI: 10.26740/akunesa.v10n3.p22-33

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal di Kota/Kabupaten di Jawa Timur. Jenis data dalam penelitian ini yaitu data kuantitatif. Data tersebut adalah data sekunder yang telah diperoleh dari laporan realisasi anggaran kota / kabupaten di Provinsi Jawa Timur periode 2013-2016 yang diperoleh dari situs web direktur keuangan umum pemerintah daerah periode 2013-2016. Berdasarkan hasil pengujian, ditemukan bahwa pendapatan asli daerah dan Dana Alokasi Umum berpengaruh positif terhadap belanja Modal. Sementara itu Dana Bagi Hasil tidak memiliki pengaruh positif terhadap belanja Modal. dan sisa lebih pembiayaan anggaran berpengaruh negatif terhadap belanja Modal.                                                                                                                    Kata Kunci: Pendapatan Asli Daerah; Dana Alokasi Umum; Dana Bagi Hasil; Sisa Lebih Pembiayaan Anggaran; Belanja Modal.
Pengaruh Good Corporate Governance, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018) Agassi Pringgo Rahardjo; Eni Wuryani
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.725 KB) | DOI: 10.26740/akunesa.v10n1.p103-113

Abstract

Pengaruh Profitabilitas dan Likuiditas terhadap Harga Saham pada Sektor Consumer Goods Industry Tahun 2018-2022 Anisa Widiya Sari; Eni Wuryani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Kinerja keuangan perusahaan dideskripsikan melalui tinggi rendahnya nilai saham. Tujuan dilakukannya penelitian ini untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap harga saham pada sektor consumer goods industry tahun 2018-2020. Populasi yang digunakan adalah perusahaan sektor consumer goods industry tahun 2018-2020 yang memiliki kelengkapan data yang dibutuhkan. Sumber data menggunakan data sekunder berupa laporan keuangan yang didapat dari situs resmi BEI. Penelitian ini menggunakan teknik analisis uji asumsi klasik, uji t, dan uji f, analisis tersebut digunakan untuk membuktikan hipotesis yang dibantu oleh software SPSS 23. Hasil penelitian ini menunjukkan secara simultan (Uji F) kelima variabel bebas yaitu Return on Equity (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Current Ratio (CR), dan Quick Ratio (QR) berpengaruh signifikan terhadap harga saham. Secara parsial (Uji T), variabel Earning Per Share (EPS), Current Ratio (CR), dan Quick Ratio (QR) berpengaruh terhadap harga saham, sedangkan dua variabel lainnya yaitu Return On Equity (ROE) dan Net Profit Margin (NPM) tidak berpengaruh signifikan terhadap harga saham.
Pengaruh Good Corporate Governance, Struktur Modal, dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Trade and Service Yang Terdaftar di Bursa Efek Indonesia Kevin Alif Queenan Kamar A1 Eni Wuryani 2 Kevin Alif Queenan Kamar A; Eni Wuryani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Peneliti memiliki tujuan untuk mengetahui pengaruh dari GCG (good corporate governance, struktur modal, corporate social responsibility terhadap kinerja keuangan perusahaan yaitu ROE (return on equity). Penelitian menggunakan laporan keuangan dan laporan tahunan pada perusahaan (data sekunder). Populasi yang digunakan oleh peneliti merupakan perusahaan trade and service di Indonesia yang datanya terdapat pada IDX tahun 2018-2020. Peneliti menggunakan sampel 10 perusahaan trade and service. Metode purposive sampling digunakan oleh peneliti untuk mendapatkan sampel tersebut. Peneliti menguji datanya dengan program SPSS 23. Peneliti menggunakan metode regresi linier berganda pada pengujiannya. Penelitian ini menunjukan hasil secara simultan bahwasannya GCG, struktur modal, dan CSR memiliki pengaruh terhadap ROE (return on equity) pada perusahaan. Secara parsial penelitian ini menunjukan bahwasanya GCG dan CSR tidak berpengaruh terhadap ROE (return on equity) perusahaan, sedangkan variabel independen struktur modal berpengaruh negatif terhadap ROE perusahaan.
Determining Factors of Corporate Governance in Women Corporative of East Java Indonesia Eni Wuryani; Merlyana Dwinda Yanthi
AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p136-148

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All over the world want organizations to be sustainable, like organizations in Indonesia. Corporate governance (CG) implementation is a must in an organization. The application of corporate governance in Indonesia is applied to organizations in the form of cooperatives. The study aimed to determine factors of corporate governance in women corporative of East Java, Indonesia. Factors that include corporate governance are internal control, the rules for members, annual member meetings. The object of this study was 159 Cooperatives in East Java, Indonesia. The implementation of coporate governance in women's cooperatives has been going well, judging by the cooperative's performance appraisal. The implementation of internal control still needs to be improved. Cooperative members have mostly fulfilled their obligations as members through payment of basic contributions and mandatory contributions. The meeting held by members of most women's cooperatives was carried out on time. Cooperatives are microfinance institutions for cooperative members. Cooperatives are organizations that are established for the welfare of members. Implementation of corporate governance in women's cooperatives will improve cooperative performance.
Pengaruh Good Corporate Governance, Corporate Social Responsibilty dan Ukuran Perusahaan terhadap Nilai Perusahaan M. Rafly Akbar Salim; Eni Wuryani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study is to examine the effect of Good Corporate Governance, Corporate Social Responsibility, and Company Size on Corporate Value. The testing population is the company that is the lattest in its participation in the Good Governance Perception Index (CGPI) assessment conducted by The Indonesian Institute for Corporate Governance (IICG) from 2020 to 2021 consistently. Using the purposive sampling method, 29 companies were obtained as research samples. The analysis used was regression analysis with SPSS version 22. The results showed that Good Corporate Governance and Corporate Social Responsibility did not have a positive effect on the Company's Value also the Company Size variable has a positive effect on Company Value.
The Concept Of Human Resource Management In The Life Of Business Organizations In The Digital Era Wa Ode Musmiarny Nilammadi; Othy Happy Dharmaning Savitry; Eni Wuryani
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 14 No. 1 (2024): Maret 2024
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v14i1.8358

Abstract

The development of digital technology has brought new challenges in managing human resources in the modern era. The concept of HR management has become the main focus of organizations in facing change. The aim of the research is to analyze the concept of HR management in organizational life in the digital era. This research uses descriptive analysis methods to study related literature and explore an in-depth understanding of HR management concepts. The main findings of this research show that human resources have a significant influence on the lifecycle of business organizations in the digital age. In the digital era, the role of human resources is becoming increasingly important because of digital transformation which influences the way work and interactions within organizations. To build a great business organization in the digital era, companies need to take strategic steps that can optimize human resource potential and respond to rapid changes in the business environment. However, in optimizing the potential of human resources there are challenges that need to be faced. To overcome this, a sustainable approach to human resources (Sustainable HRM) emerged.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Struktur Kepemilikan Terhadap Nilai Perusahaan Amalia Nony Laila Parytri; Eni Wuryani
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 2 No. 5 (2024): September : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v2i5.1458

Abstract

The purpose of this research is to examine profitability, company size, leverage, and ownership structure on company value. This research uses secondary data from annual reports of industrial sector companies listed on the IDX during the 2019-2022 period. The population in this study was 56 companies using purposive sampling techniques, resulting in 14 companies so that the total sample for 4 years was 56 samples. Data processing uses SPSS version 26 with multiple linear analysis methods. Based on the results of the analysis carried out, it is known that profitability and leverage have no effect on company value, while company size, managerial ownership and institutional ownership have an effect on company value.
ANALISIS PENYUSUNAN ANGGARAN PADA SMK NEGERI 5 SURABAYA JAWA TIMUR Marisa Catur Saputri; Eni Wuryani
AKUNTANSI 45 Vol. 1 No. 2 (2020): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.587 KB) | DOI: 10.30640/akuntansi45.v1i2.95

Abstract

The research aims to examne the budgeting that applied in the public sector. The sample used was one of the public schools there in Surabaya. In this research, the type of data used is primary data which is obtained directly from informants and supported by secondary data in the from of budget reports and school budget realization. The data analysis technique used is the reduction and validity test of the data obtained through field research, interviews and documentation studies. That the making and realization of budgets on 5 Surabaya education schools have been running. Will do well by obeying the rules set by the governor of east Java.