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Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management Susi Handayani; Pujiono Pujiono
AFEBI Accounting Review Vol 2, No 1 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

The Faculty of Economics in Universitas Negeri Surabaya had certified of International standard operating (ISO) for quality management since 2015. This certification prosecutes management of faculty of economics to increase service quality to academicians. The important aspects of ISO have to determine TQM implemented. Therefore, it had created quality assurance team that exist gradually at university to study program. A service quality must be guarantied by internal and external audit. However, it improves continuous improvement that based on audit results, especially low students satisfaction, officer alacrity to give a service, ability to explanation, handling of complaints, courtesy and friendliness, and support infrastructures for learning process. All cost of quality assurance conduct to prepare an audit internal implementation, to up-date accreditation forms and performance of study program, and monitoring and evaluation for learning and curriculum, improve a quality procedure, prepare and evaluation a quality target, and follow up on audit finding.Keywords: ISO, service quality, student satisfaction, total quality management

Pengaruh Arus Kas Operasi, Laba Bersih, dan Hutang terhadap Kebijakan Dividen (Dividend Payout Ratio) pada Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2005-2009 Neny Tikana; Susi Handayani
BISMA (Bisnis dan Manajemen) Vol. 4 No. 1 (2011)
Publisher : Universitas Negeri Surabaya

In the expansion, companies need a lot of sources of funding, that is through capital markets. Capital markets are an alternative source of external funding sources in addition to loan funds. With the capital markets, investor can invest in many different investment options, one of which is stock. Return the stock received by investors may include capital gains and dividends. Dividend is a part of the projected dividendd policy with a dividend payout ratio (DPR). Dividend policy is influenced by several factors including the operating cash flow, net income, and debt. The purpose of this study was to examine and analyze the influence of operating cash flow, nt income, and debt to dividend policy (dividend payout ratio) at a manufacturing company that went public on the Indonesia Stock Exchange in 2005-2009. This study uses purposive sampling method to take samples, in order to obtain a sample number 27 manufacturing companies. The method of analysis used is multiple linear regression analysis with the help of analysis tools SPSS version 16.0. Based on the results of data analysis can be concluded that there is a simultaneous influence of operating cash flow, net income, and debt to dividend policy (dividend payout ratio). While partial, operating cash flow negative influence on dividend payout ratio. That is because the large cash is not necessarily distibuted as dividends, because dividends depend essentially on the policy of the company itself and the profits of the acquired companies. Net income has a positive effect on dividend payout ratio for dividends derived from net income and companies will share profits if it makes a profit. The Debt has negative effect on dividend payout ratio for firms to prioritize paying off debt rather than dividends.

Pelatihan Pengelolaan Keuangan Keluarga Di Masa Pandemi pada Karyawan Tidak Tetap di Fakultas Ekonomi Unesa Susi Handayani; Hariyati Hariyati; Eni Wuryani; Mariana Mariana; Insyirah Putikadea
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

The Covid-19 pandemic has impacted to almost all levels of society, including non-permanent staff named Tenaga Kependidikan Tidak Tetap (TKTT) and cleaning staff at Faculty of Economics Unesa. As an effort to help the economic conditions of non-permanent staffs family at Faculty of Economics Unesa, it is necessary to have community service activities that can reduce their burden and provide knowledge about financial management on family during this pandemic. The activities are about distributing daily needs stuffs and financial management training during the Covid-19 pandemic. Knowledge and understanding of financial management are very important as the key to solve financial problems during this pandemic. The aim of this activity is expected the non-permanent staff at Faculty of Economics can make their financial well plan and well manage to improve their welfare on future and happiness of their families. Financial management training has been held offline by adhering to World Health Organisation (WHO)s health protocols during the Covid-19 pandemic. The results of the activity show that the participants are excited because they get new knowledge on how to manage their financial and being able to distinguish between needs and wants on their lifestyle.

PENGARUH PENGUNGKAPAN ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2019) Era Vivianti Husada; Susi Handayani
Jurnal Bina Akuntansi Vol 8 No 2 (2021): Jurnal Bina Akuntansi Volume 8 Nomor 2 Juli Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v8i2.173

This study aims to examine the effect of ESG disclosure on financial performance within firm. By using sample of 80 firms in finance sector, listed in Indonesia Stock Exchange for 2017-2019, sample selected using purposive sampling technique.Financial performance measured by Return on Asset, Tobin’s Q, and Sales Growth, the analysis method used is multiple regression analysis. The result showed that ESG disclosure only affect Return on Asset simultaneously, furtheranalysis showed that none of the economic performance variables affected by ESG disclosure partially, instead control variable produce mixed result that affect financial performance variable itself.

PENGARUH GREEN INNOVATION TERDAHAP ECONOMIC PERFORMANCE DENGAN ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI VARIABEL MODERASI Mariyamah Mariyamah; Susi Handayani
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 2, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.16.2.105-123

This study aims to examine empirically the effect of green innovation on economic performance and environmental management accounting as a moderate variable. This research method uses quantitative research methods. The sample of this study was manufacturing companies listed on the Indonesia Stock Exchange and participated PROPER program in the period 2016-2018. Based on the sampling technique, there were 155 companies. The data analysis technique uses Moderated Regression Analysis with the application of SPSS 25. The independent variable in this study is green innovation, which is green product innovation and green process innovation. The dependent variable in this study is economic performance measured by ROA. The moderating variable in this study is environmental management accounting measured by the eco-efficiency ratio. The results of this study show that green innovation has a positive effect on economic performance and environmental management accounting cannot moderate the relationship between green innovation and economic performance

Pengaruh Ukuran Perusahaan, Growth, Leverage, Profitabilitas dan Tingkat Internasionalisasi terhadap Pengungkapan Aset Biologis Joko Santoso; Susi Handayani
Jurnal sosial dan sains Vol. 1 No. 3 (2021): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Tujuan penelitian ini ialah mendapatkan bukti empiris mengenai determinasi pengungkapan aset biologis baik sebelum berlakunya PSAK 69 dan sesudah berlakunya PSAK 69. Periode penelitian ini yaitu dari tahun 2016 hingga 2019 yang merepresentasikan dua tahun sebelum berlakunya PSAK 69 dan dua tahun sesudahnya. Variabel yang digunakan pada penelitian ini ialah ukuran perusahaan, growth dan leverage sebagai variabel independen dan Pengungkapan Aset Biologis sebagai variabel dependen. Sampel pada penelitian ini menggunakan metode purposive sampling dan didapatkan 17 perusahaan sebagai sampel. Artikel ini menggunakan metode kuantitatif dengan teknik analisis Regresi Linear Berganda. Penelitian ini menghasilkan kesimpulan bahwa Ukuran Perusahaan memiliki dampak terhadap pengungkapan aset biologis baik sebelum atau sesudah adanya pemberlakuan PSAK 69. Sedangkan untuk Growth dan Leverage tidak memiliki dampak terhadap pengungkapan aset biologis baik Sebelum atau sesudah adanya PSAK 69.

Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management Susi Handayani; Pujiono Pujiono
AFEBI Accounting Review Vol. 2 No. 1 (2017): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i01.69

The Faculty of Economics in Universitas Negeri Surabaya had certified of International standard operating (ISO) for quality management since 2015. This certification prosecutes management of faculty of economics to increase service quality to academicians. The important aspects of ISO have to determine TQM implemented. Therefore, it had created quality assurance team that exist gradually at university to study program. A service quality must be guarantied by internal and external audit. However, it improves continuous improvement that based on audit results, especially low students satisfaction, officer alacrity to give a service, ability to explanation, handling of complaints, courtesy and friendliness, and support infrastructures for learning process. All cost of quality assurance conduct to prepare an audit internal implementation, to up-date accreditation forms and performance of study program, and monitoring and evaluation for learning and curriculum, improve a quality procedure, prepare and evaluation a quality target, and follow up on audit finding.Keywords: ISO, service quality, student satisfaction, total quality management

Edukasi Manajemen Bisnis Digital Bagi Forum Panti Asuhan Islam Kabupaten Malang Susi Handayani; Tri Sudarwanto; Riska Dhenabayu
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2023): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2023.4.2.215-223

Forum kerjasama PAIS (FKPAIS) membutuhkan sistem pemasaran yang lebih baik untuk mengembangkan usahanya dengan lebih mudah. Hal itu karena kurangnya penguasaan pengetahuan pemasaran digital yang harus dimanfaatkan oleh UKM untuk menarik konsumen. Oleh karena itu diperlukan adanya edukasi bagaimana mengenalkan panti asuhan dan produk mereka pada masyarakat secara luas. Pengelolaan dan pemasaran produk panti asuhan yang berbasis digital sangat diperlukan. Sehubungan hal tersebut tim PKM Universitas Negeri Surabaya melakukan kegiatan pengabdian kepada masyarakat untuk memberikan edukasi bagi forum kerjasama panti asuhan Islam kabupaten Malang. Edukasi diberikan dalam bentuk memberikan pendampingan bagaimana mengambil gambar produk yang menarik sebelum diunggah di platform media sosial untuk pemasaran secara digital. Metode pelaksanaan kegiatan PKM terdiri atas: persiapan, pelaksanaan, dan evaluasi pelaksanaan PKM. Hasil kegiatan PKM menunjukkan bahwa panti asuhan Indonesia FKPAIS telah dapat membuat foto produk mereka dengan baik serta membuat akun marketplace sehingga dapat mendaftarkan produk mereka melalui marketplace tersebut.

Analisis Self Assessment Report dalam Rangka Penerapan Good Corporate Governance Pada PT. Gudang Garam, Tbk. Tahun 2020 Farliza Atna Ayu Susanto; Caroline Yoshe Kolondam; Muhammad Sholikhul Huda; Iftah Nahdyatul Fatimah; Susi Handayani
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10766

In this article, it is discussed about the Self-Assessment Report. The purpose of this article is the implementation of Corporate Governance implemented by PT. Gudang Garam, Tbk in 2020 in accordance with the results of the SAR analysis. The results of the SAR is also expected to be able to predict the development of PT Gudang Garam, Tbk. The author used descriptive quantitative research method. The approaches of the research are the comparative approach and the literature approach. The SAR results showed a decrease in sales due to the Covid-19 pandemic which caused the gross profit margin to fall from 20.6 % to 15.2 %. The future results certainly depend on the Corporate Governance that is carried out. The SAR analysis is very good so it can be ensured that the company has good development in the future.

Hexagon Sustainability: Dekonstruksi Pentuple Bottom Line Susi Handayani
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26024

Purpose: to explain how the concept of comprehensive sustainability is based on an Islamic perspective (Al Quran and Hadith). Methodology/approach: This research is a study using the method of literature study on the topic of sustainability in an Islamic perspective. Data analysis in this study uses the concept of technology to deconstruct the Pentuple Bottom Line (PBL) concept. This research will present the hexagon bottom line concept, which is more complete than the PBL, QBL, and TBL concepts. Findings: Sustainability consists of six elements: profit that profit or welfare in the economic aspect is important, but must be balanced with other P; planet means that maintaining the natural environment as a counterweight to the operational activities of an organization's contribution; people which means that a balance with the welfare of the community (internal and external to the organization) or the community is important to contribute to the corporation; prophet explains that mental and spiritual balance in the process of preserving the life of an organization; purpose that the real purpose and happiness of humans is to meet God, so humans must be able to maintain habluminallah well; phenotechnology explains that the phenomenon of information technology must be an important part of maintaining corporate survival. Practical implications: The implementation of sustainability should be done comprehensively by taking into account the elements of profit, people, planet. Prophet, purpose, and phenotechnology. Originality/value: This research adds technological elements to the PBL concept, thus deconstructing the PBL concept. The deconstruction in this research will be able to produce a new concept based on the Islamic perspective (Al Quran and Hadith).

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