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PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Setyabudi, Teguh Gunawan
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.766 KB) | DOI: 10.22219/jrak.v8i1.27

Abstract

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient. 
THE INFLUENCE OF PROFITABILITY AND STRUCTURE OF OWNERSHIP ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE Iswara, Ulfah Setia; Setyabudi, Teguh Gunawan
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 7, No 1 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i1.1400

Abstract

The established entity has the aim to increase the value of the company. the company's stock price can be a reference for valuing a company. This study aims to test and prove empirically the effect of profitability and ownership structure on firm value with dividend policy as an intervening variable. The research data is in the form of annual company report data listed on the Indonesia Stock Exchange from 2011 to 2016. Data analysis was performed using path analysis. The results showed that profitability and dividend policy had a significant positive effect on dividend policy, while the ownership structure had no effect on dividend policy. Profitability and dividend policy variables proved to have a significant effect on firm value, while ownership structure did not affect company value.
The Influence Of Profitability And Structure Of Ownership On Company Value With Dividend Policy As An Intervening Variable Ulfah Setia Iswara; Teguh Gunawan Setyabudi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 1 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.576 KB) | DOI: 10.30656/jak.v7i1.1400

Abstract

The established entity has the aim to increase the value of the company. the company's stock price can be a reference for valuing a company. This study aims to test and prove empirically the effect of profitability and ownership structure on firm value with dividend policy as an intervening variable. The research data is in the form of annual company report data listed on the Indonesia Stock Exchange from 2011 to 2016. Data analysis was performed using path analysis. The results showed that profitability and dividend policy had a significant positive effect on dividend policy, while the ownership structure had no effect on dividend policy. Profitability and dividend policy variables proved to have a significant effect on firm value, while ownership structure did not affect company value.
PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Teguh Gunawan Setyabudi
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.766 KB) | DOI: 10.22219/jrak.v8i1.27

Abstract

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient. 
KETERKAITAN ANTARA JUMLAH UMKM DAN TINGKAT TEKNOLOGI TERHADAP PERTUMBUHAN EKONOMI DI JAWA TIMUR Widhi Ariestianti Rochdianingrum; Teguh Gunawan Setyabudi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 4 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.317 KB) | DOI: 10.24034/j25485024.y2019.v3.i4.4136

Abstract

Adanya peningkatan atas output yang dihasilkan dalam kegiatan ekonomi di provinsi Jawa Timur merupakan suatu indikator yang penting bagi proses pembangunan ekonomi di provinsi Jawa Timur. Terdapat beberapa faktor penting yang mempengaruhi pertumbuhan ekonomi di provinsi Jawa Timur diantaranya jumlah UMKM dan tingkat teknolgi yang digunakan. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh jumlah UMKM dan tingkat teknolgi yang digunakan terhadap pertumbuhan ekonomi di provinsi Jawa Timur. Pada penelitian ini variabel idenpendennya adalah jumlah UMKM dan tingkat teknologi yang digunakan. Variabel dependen dalam penelitian ini adalah pertumbuhan ekonomi provinsi Jawa Timur. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi liner berganda. Berdasarkan hasil analisis diadapatkan bahwa terdapat hubungan yang signifikan antara jumlah UMKM dan tingkat teknolgi yang digunakan terhadap pertumbuhan ekonomi provinsi Jawa Timur. Semakin banyak jumlah UMKM yang ada maka semakin tinggi tingkat pertumbuan ekonomi. Semakin tinggi tingkat teknologi yang digunakan maka pertumbuhan ekonomi akan semakin tinggi
Macro Coffee Roastery Promotions using Social Media Ulfah Setia; Teguh Gunawan Setyabudi
Journal of Business and Management Review Vol. 2 No. 4 (2021): (Issue-April)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr24.1082021

Abstract

The company's sales target can be achieved through ongoing promotional activities. Sales promotion can be done through various media, one of which is social media. Social media is currently a profitable means of promotion because many people in this era use social media. Social media is a necessity along with the development of information technology. This study aims to determine the sales promotion of coffee companies using social media (Facebook, Instagram, and Twitter). Makro Coffee Roastery is a coffee company located in Sumbersari District, Jember Regency. Makro Coffee Roastery processes raw coffee beans into coffee grounds. The types of coffee sold include arabica, liberica, and robusta. Products sold are coffee in the form of coffee beans and powder. Information on research data was collected through observation of social media accounts and interviews with company management. The results showed that the social media (Facebook, Instagram, and Twitter) of the Macro Coffee Roastery account as a media for company promotion and drive the achievement of planned sales. Company sales through social media have increased quite significantly and are considered effective as a way of introducing products to consumers. Other social media need to be used as an effort to increase sales of Macro Coffee Roastery.
The Effect of Institutional Ownership, Leverage, and Profitability on Firm Value with Dividend Policy as an Intervening Variable Teguh Setyabudi
Journal of Business and Management Review Vol. 2 No. 7 (2021): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr27.1632021

Abstract

The existence of competition requires companies to make various efforts to maintain the existence of the company and increase company value. The company value is indicated by the company's stock price. The purpose of this research is to prove empirically the effect of profitability, leverage and institutional ownership on firm value with dividend policy as an intervening variable. The research data is secondary data in the form of financial statement data and annual reports of companies belonging to the manufacturing industry listed on the Indonesia Stock Exchange for the period 2016 to 2018, totaling 138 companies. Data analysis used path analysis. The results showed that profitability, leverage and institutional ownership had a significant effect on dividend policy. The variables of profitability, leverage and dividend policy are proven to have a significant effect on firm value, while institutional ownership has no effect on firm value. The dividend policy variable is able to moderate the effect of profitability on firm value, but it is not able to moderate the effect of leverage and institutional ownership on firm value.
Strategi Peningkatan Penjualan Melalui Pemasaran Digital bagi UMKM Ulfah Setia Iswara; Teguh Gunawan Setyabudi; Dian Palupi; Wahidahwati; Suwitho
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2022): Vol.2 No.2, April 2022
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v2i2.205

Abstract

Kondisi perekonomian masyarakat akibat pandemi Covid 19 membawa dampak yang sangat signifikan diberbagai aspek kehidupan masyarakat. Khususnya UMKM sebagai tonggak perekonomian harus bisa bertahan ditengah kondisi perekonomian yang semakin tidak menentu. Berbagai kendala dihadapi oleh para pelaku UMKM. Penjualan produk UMKM yang mengalami penurunan signifikan harus dicari solusi yang tepat. Kegiatan pengabdian masyarakat ini dilakukan di UMKM Macro Coffee Roastery yang berlokasi di Jalan Mastrip Kecamatan Sumbersari Kabupaten Jember. Usaha ini bergerak di bidang pengolahan biji kopi mentah menjadi biji kopi matang dan kopi bubuk. Produk kopi yang dihasilkan beragam jenis, yakni kopi Robusta, Arabika, dan Liberika. Omzet usaha yang turun sebesar 40% di tengah masa pandemi membuat manajemen harus mencari cara untuk meningkatkan omzet penjualan, salah satunya melalui pemasaran secara digital. Kemudahan dalam bertansaksi secara digital saat ini menumbuhkan kesadaran manajemen untuk memasarkan beragam produk kopinya secara digital pula. Aplikasi yang dipilih untuk memperkenalkan produk kopi adalah dengan Tokopedia dan Shopee. Selain itu, dukungan media sosial yakni Instagram dan Facebook diharapkan semakin memperkenalkan produk kopi sehingga mampu untuk meningkatkan penjualan. Metode yang digunakan melalui wawancara, observasi dan pelatihan dan pendampingan secara berkelanjutan. Hasilnya menunjukkan bahwa ada potensi kenaikan penjualan melalui pemasaran digital yang dilakukan oleh Macro Coffee Roastery. Implikasi kegiatan pengabdian masyarakat ini adalah meningkatkan strategi penjualan produk kopi Macro Coffee Roastery melalui pemasaran digital.
Pendampingan Pemasaran Produk UMKM Kecamatan Wonokromo Kota Surabaya Ulfah Setia Iswara; Wahidahwati Wahidahwati; Suwitho Suwitho; Dian Palupi; Teguh Gunawan Setyabudi
DEDIKASI PKM Vol. 4 No. 2 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i2.30167

Abstract

Kegiatan pengabdian masyarakat dilakukan bagi UMKM di Kecamatan Wonokromo Kota Surabaya. Kegiatan yang dilakukan berupa pendampingan pemasaran produk UMKM yakni handycraft serta makanan dan minuman. Untuk lebih meningkatkan pemasaran produk UMKM, selain dapat menggunakan media promosi dari mulut ke mulut, sekarang lebih banyak memakai media sosial sebagai sarana pemasaran. Kegiatan pengabdian masyarakt ditujukan bagi 12 UMKM yang terdapat di Kecamatan Wonokromo Kota Surabaya. Metode pelaksanaan kegiatan pengabdian masyarakat diawali dengan identifikasi masalah pemasaran yang terjadi di UMKM Kecamatan Wonokromo, selanjutnya diberikan pelatihan dan pendampingan pemasaran produk UMKM serta tidak lupa melakukan monitoring dan evaluasi. Hasil kegiatan pengabdian dirasakan oleh UMKM dengan semakin banyaknya masyarakat yang mengenal produk UMKM dan meningkatnya pendapatan UMKM
ANALISIS COST VOLUME PROFIT DALAM UPAYA MERENCANAKAN LABA USAHA KOPI MACRO COFFEE ROASTERY Ulfah Setia Iswara; Teguh Gunawan Setyabudi; Shinta Setiadevi
Journal of Management Small and Medium Enterprises (SMEs) Vol 16 No 1 (2023): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v16i1.7239

Abstract

The purpose of this study was to determine the application of CVP analysis as a means of planning the expected profit in the future. The method used is a descriptive method with a case study approach. This study uses data in the form of financial information consisting of income and expenses, both fixed costs and variable costs. The results of the analysis carried out showed that the contribution margin for 2020 was IDR193,898,400 with a ratio of 69%. The break-even point for 2020 is IDR 37,147,900. The sales level of IDR281,473,400 was above the break-even point, so the sales made were said to be able to generate maximum profit. The safety limit for 2020 is 80%. The level of company security is quite high, it is said to be good because the possibility of loss is low. The minimum allowable sales amount (margin of safety) in 2020 is IDR 227,635,800. The amount of profit expected for 2020 is IDR 192,803,100, therefore the company must be able to achieve the sales target of IDR 333,262,300. CVP analysis can be useful for company management to assist in planning expected profits in the future. Keywords: Cost Volume Profit; Break Event Point; Contribution Margin; Margin of Safety