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All Journal Jurnal Ilmu Manajemen (JIM) JAM : Jurnal Aplikasi Manajemen Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi dan Pajak Journal of Accounting Science CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi Jurnal Penamas Adi Buana International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Jurnal Dinamika Administrasi Bisnis Jurnal Abdimas Bina Bangsa Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) BIP'S : Jurnal Bisnis Perspektif JFAS : Journal of Finance and Accounting Studies EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research ABDIMAS NUSANTARA
Estiasih, Soffia Pudji
Universitas PGRI Adi Buana Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PADA KOPERASI TIRADANA SURABAYA Nengke, Hugo; Estiasih, Soffia Pudji
Jurnal Dinamika Administrasi Bisnis Vol 5 No 2 (2019): Jurnal Dinamika Administrasi Bisnis
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v5i2.3037

Abstract

The purpose of this study was to analyze the positive and significant influence between credit regulations, working capital, and the number of service user members on income at the Tirtadana Cooperative in Surabaya. The population in this study are the members and creditors in the Tirtadana Surabaya cooperative with a sample designation of 55 respondents, this test was carried out with a significant level of 0.05. The analytical tool used in this study is multiple linear regression, where the resulting equation is Y = 0.981 + 0.206X1 + 0.872X2 + 0.448X3.       The results of the study using the t test, that partially credit regulations, working capital, and the number of service user members have a positive and significant effect on cooperative income, where the significance value of each variable is less than the significant value of 0.05. The results of the study using hypothesis testing with the F test (simultaneous), showed that simultaneous credit regulation, working capital and the number of service user members together had a positive and significant effect on the income of the Tirtadana cooperative. The magnitude of the effect of credit regulations, working capital, and the number of service user members on income at the Tirtadana cooperative in the city of Surabaya is 92.1%. Keywords: Credit Regulation, Working Capital, Number of Service User Members and Cooperative Revenues
Dividend Payout Ratio, Earning Per Share, Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan LQ45 Soffia Pudji Estiasih; Endang Prihatiningsih; Yulia Fatmawati
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1156

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh Dividend Payout Ratio (DPR), Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara parsial maupun simultan terhadap Harga Saham Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Pengumpulan data dalam penelitian ini dilakukan dengan metode dokumentasi. Teknik pengambilan sampel menggunakan Purposive Sampling. Jumlah sampel dalam penelitian ini sebanyak 29 perusahaan dengan periode tahun 2016-2017 sejumlah 58 pengamatan. Teknik analisis data menggunakan regresi linier berganda, dengan program SPSS 20. Hasil pengujian secara parsial melalui uji t menunjukkan bahwa variabel Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio berpengaruh secara signifikan terhadap Harga Saham. Sedangkan hasil pengujian secara simultan melalui uji F menyatakan bahwa Fhitung sebesar 37,723 > Ftabel sebesar 2,77 hal ini menunjukkan bahwa Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio berpengaruh secara signifikan terhadap Harga Saham. Nilai Adjusted R Square (R2) sebesar 65,9% artinya Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio dipengaruhi harga saham, sedangkan sisanya sebesar 34,1% dipengaruhi oleh variabel lain, selain variabel yang diteliti.
ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEUANGAN PADA BADAN KESWADAYAAN MASYARAKAT ATAU LEMBAGA KESWADAYAAN MASYARAKAT DI KOTA MADIUN Nurul Qodriyah; Soffia Pudji Estiasih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4865

Abstract

In the current effort to alleviate poverty in Indonesia, the Kotaku program (City Without Slums) tries to play an active role in assisting the Government in dealing with this crisis. In implementing the program, Kotaku does not go directly to the community, but is assisted by the Community Self-Sufficiency Agency/Institution (BKM/LKM). Through the UPK (Financial Management Unit) institution in each BKM/LKM with the focus of its activities, namely revolving economic activities, the more pro-active in carrying out its revolving loan activities. The purpose of this study was to assess the financial performance of UPK in managing revolving loans by UPK BKM/LKM in Madiun City. The research method uses descriptive qualitative analysis, with data collection methods using interviews and documentation, with financial performance indicators that have been determined by the UPK, namely Cost Coverage (CCr), Return on Investment (ROI), Portfolio at Risk (PAR) and Loan at Risk. (LAR), if the results are declared feasible, then the UPK has the right to continue the revolving loan program. The results of this study indicate that the performance of the UPK is said to be feasible to continue the revolving loan program, this is indicated by the presence of a higher ratio value than the value of the financial performance indicators, although there are several indicators that show unsatisfactory results but there are still efforts from the UPK management to continue to take action, corrective actions to maintain the continuity of this revolving loan program so that it can continue.
MEASUREMENT OF COOPERATIVE PERFORMANCE WITH THE BALANCE SCORECARD ANALYSIS APPROACH Soffia Pudji Estiasih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2483

Abstract

This research aims to determine and analyze the Balance Scorecard approach as a measurement the performance of the Republic of Indonesia Employee Cooperative at “Kopertis” Region VII in Surabaya. The Balance Scorecard approach takes into account financial and non-financial aspects that are neglected by traditional performance measurements. Data collection was carried out by interview method with related sections and documentation. The data analysis technique used a qualitative descriptive method with a Balance Scorecard approach through 4 perspectives, namely a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. The results indicate that the measurement of cooperative performance in terms of 4 perspectives as a whole is good; this is indicated by a total score of 9 for financial, customer and learning & growth perspectives, obtaining good scores and a total score of 3 for internal business process perspectives obtaining sufficient scores. The conclusion that can be drawn is that the measurement of performance in cooperatives is more comprehensive. The suggestion proposed is the “Kopertis” Region VII Civil Servant Cooperative in measuring performance using the Balance Scorecard in order to find out the potential that the cooperative has for the welfare of all members.
Pengaruh Kualitas Layanan, Relational Bonding, Dan Brand Image Terhadap Loyalitas Nasabah Endang Prihatiningsih; Soffia Pudji Estiasih
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v11i1.13

Abstract

In today's banking industry experienced sharp competition, which requires BRI banks to improve their performance, among others, by improving the services quality is one key to business success. Besides the BRI banks must maintain a brand image that is good in the eyes of their customers, and continue to establish harmonious long-term relationships with its customers so that customers remain loyal to the BRI Bank Branch of Jombang. This study aims to test and analyze relationships partially or simultaneously service quality, relational bonding and brand image of customer loyalty BRI Bank Branch of Jombang. While the population in this study all customers of BRI Bank Branch of Jombang and the sample of this study was 90 with sampling techniques that were accidental sampling that is customers who easily found and willing to fill out the questionnaire that the author proposed. The analysis technique uses multiple linear regression analysis with SPSS Version 20.0. The results of partial hypothesis test is 1) service quality not significant effect on customer loyalty with sig. = 0.817 > 0.05 so the hypothesis is rejected; 2) relational bonding significant effect on customer loyalty with sig. = 0.003 < 0.05, so the hypothesis is accepted; 3) brand image significant effect on customer loyalty with sig. = 0.001 < 0.05 so the hypothesis is accepted. The results of simultaneously is service quality, relational bonding and brand image have a significant effect on customer loyalty with Sig. = 0.000 < 0.05 so the hypothesis is accepted.
Pengaruh Viral Marketing Dan Brand Awareness Terhadap Keputusan Pembeliann (Studi Kasus Gerai Mixue Gayungsari) Eka Hapy Linawati; Fiky Qurrotu Aini; Lailil Rahayu; Nova Rio Masandi; Vita Fatma Handayani; M.Zidal Khoir; Soffia Pudji Estiasih
SNHRP Vol. 5 (2023): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 5 Tahun 2023
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh Viral Marketing dan Brand Awareness terhadap keputusan pembelian pada Gerai Mixue Gayungsari. Strategi pemasaran yang dilakukan oleh perusahaan memudahkan konsumen dalam memperoleh informasi yang cepat dengan waktu yang singkat atas produk yang mereka gunakan. Viral Marketing dapat membantu perisahaan untuk memperkenalkan produk secara efektir dan cepat. Namun, perusahaan yang sudah melakukan promosi tetapi tidak memiliki kekuatan merk maka akan membuat konsumen kurang yakin terhadap produk yang di promosikan. Oleh karena itu, dibutuhkan strategi yang baik untuk mendaparkan kesadaran merk dari suatu produk atau jasa. Kesadaran merk (Brand Awarness) berperan penting dalam mempengaruhu keputusan pembelian konsumen. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan sampel sebanyak 100 responden menggunakan metode kuesioner dengan penilaian skala likert. Teknik pengambilan sampel yang digunakan adalah teknik non probability sampling dengan teknik accidental sampling. Teknik analisis data yang digunakan adalah menggunakan Statistical Program for Social Science (SPSS) versi 22. Analisis data yang dipakai adalah Uji Validitas, Uji Reliabilitas, Regresi Linier Berganda, Uji Koefisien Determinasi R2, Uji t, dan Uji F. Hasil.penelitian menunjukkan bahwa : 1) Viral Marketing berpengaruh signifikan positif terhadap keputusan pembelian di Gerai Mixue Gayungsari. 2) Brand Awarness berpengaruh signifikan positif terhadap keputusan pembelian di Gerai Mixue Gayungsari.
STRATEGI PENGEMBANGAN UKM BAWANG MERAH GORENG SEHAT MELALUI REKAYASA ALAT PRODUKSI YANG ERGONOMIS Rini Oktavera; Wahyu Eko Cahyono; Soffia Pudji Estiasih; Oktaviana Yulia Putri; L M Fandy Prayogo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19928

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan produktivitas dan kesejahteraan para pelaku Usaha Kecil dan Menengah (UKM) di sektor bawang merah goreng dengan mengimplementasikan strategi pengembangan yang berfokus pada rekayasa alat produksi yang ergonomis. UKM bawang merah goreng sehat merupakan sektor penting dalam perekonomian Kabupaten Nganjuk sebagai sentra penghasil bawang merah untuk wilayah Jawa Timur. namun seringkali dihadapkan pada tantangan produktivitas yang rendah dan masalah kesehatan pekerja karena penggunaan alat produksi yang tidak ergonomis.Tim PKM Universitas WR Surabaya terdiri dari dosen Teknik Industri keahlian ergonomi, mahasiswa dan sebagai UKM Baqoel-Qta sebagai mitra dalam pengembangan alat produksi yang lebih ergonomis. Kami mengidentifikasi permasalahan alat produksi dalam proses produksi, merancang rekayasa pada alat pengiris bawang merah (slicer) dan peniris minya goreng (spinner) yang ada, dan mengimplementasikannya dengan bantuan pemilik UKM. Selain itu, pada tanggal 18 Agustus 2023 diserahterimakan alat dan memberikan pelatihan kepada pemilik UKM penggunaan alat produksi yang baru. Hasil pengabdian masyarakat ini menunjukkan peningkatan signifikan dalam produktivitas UKM bawang merah goreng. UKM Baqoel-Qta melaporkan peningkatan efisiensi produksi hingga 30%, sementara pekerja merasa nyaman dan mengalami penurunan risiko cedera akibat bekerja dengan alat produksi yang lebih ergonomis.Pengabdian masyarakat ini membuktikan bahwa penggunaan alat produksi yang ergonomis dapat meningkatkan kesejahteraan pekerja dan daya saing UKM. Selain itu, kolaborasi dengan pemilik UKM dan pelibatan mahasiswa dalam hibah PMP juga meningkatkan kesadaran mereka tentang peran teknologi dan ergonomi dalam mendukung pengembangan ekonomi lokal.
Pengaruh Kinerja Keuangan Terhadap Social Responsibility Perusahaan pada PT. Unilever Indonesia Tbk Widiar Onny Kurniawan; Soffia Pudji Estiasih; Gintan Regita Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5031

Abstract

This study has the aims of detecting the impact of ROA and ROE on CSR, the population of the financial statemenst of PT. Unilever Indonesia Tbk, sample of financial statements starting from 2018-2020 obtained 36 samples, the sampling mechanism is purposive sampling. As well as information collection techniques using documentation. Material testing using classical assumption test, multiple linear regression data analysis, hypothesis t test and F test. Based on simultaneous testing, the ROA impact on CSR is 0,000<0,05, ROE has an impact  on CSR 0,033<0,05. The implementation of better corporate social responbility can practice good things for the sustainability of the company in the long term. CSR disclosure can also show that a company is carring out its obligations properly according to existing regulations and the surrounding population and environment of the company. With the activities carried out by CSR, the company can give people confidence in the company’s products after which the good name of the company becomes excellent in the eyes of the population, and can grow financial capacity which can be shown from the ROA and ROE ratio.
BOOK TAX DIFFERENCES, OPERATING CASH FLOW, LEVELS OF DEBT, AND PERSISTENCE OF EARNINGS Nurdina Nurdina; R Yudi Sidharta; Soffia Pudji Estiasih; Salsabila Abidah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9156

Abstract

One part of the report that gets a lot of attention from internal and external parties of the company is information about profits. Quality profit information will help interested parties in policy making. This study aims to analyze the role of book tax differences, operating cash flow, and debt levels on earnings persistence. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 51 companies. The sample in this study amounted to 14 manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The results in this study indicate that book tax differences affect earnings persistence, operating cash flow does not affect earnings persistence, and debt levels do not affect earnings persistence in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange.
FINANCIAL KNOWLEDGE, FINANCIAL ATITUDE DAN FINANCIAL MANAGEMENT BEHAVIOR MAHASISWA FEB UNIPA SETELAH PANDEMI COVID-19 Soffia Pudji Estiasih; Martha Suhardiyah; Widiar Onny Kurniawan; Liviana Dwi Rahmadhani; Danisa Firda Kusuma Wardani
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 7 No. 2 (2024)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v7i2.18260

Abstract

Financial Knowledge adalah kemampuan untuk memahami, menganalisis, mengelola keuangan untuk membuat keputusan keuangan. Sedangkan Financial Attitude merupakan sebuah perilaku untuk mengelola dan menggunakan keuangan yang dimiliki untuk mencapai tujuan dari penggunaan keuangan. Tujuan dari penelitian ini untuk mengetahui dan menganalisis Financial Knowledge, Financial Attitude dan Financial Management Behavior pada Mahasiswa FEB UNIPA Setelah Pandemi Covid-19, karena sebagian dari mahasiswa beban hidupnya masih ditanggung oleh orang tua terutama mahasiswa yang tidak tinggal bersama orang tua, setiap bulannya mahasiswa masih mengandalkan kiriman orang tua untuk memenuhi keperluannya selama kuliah.  Agar kondisi keuangan mahasiswa tetap terjaga sampai lulus maka perlu adanya pengetahuan keuangan dan sikap keuangan serta perilaku mananajemen terkait pembiayaan perkuliahan. Populasi dalam penelitian ini adalah seluruh mahasiswa FEB (Prodi akuntansi dan Prodi Manajemen) dan sampel yang dipergunakan sebesar 80 mahasiswa dengan teknik pengambilan 5 kali jumlah indikator. Teknik analisis menggunakan Regresi Linier Berganda Hasil penelitian ini menunjukkan bahwa secara parsial  Financial Knowledge, Financial Attitude berpengaruh signifikan terhadap Financial Management Behavior pada Mahasiswa FEB UNIPA Setelah Pandemi Covid-19.
Co-Authors , Nurdina Aan Ferdiansyah Almas Fajjriyah Ngadiono Aminatuzzuhro Andhika Cahyono Putra Andri Maulana Andriyanto, Wahyu Ari Anis Lelimawarti Arsy, Tegar Muhammad Bambang D.W Baramadya Bisma Arianto Christina Menuk Sri Handayani Danisa Firda Kusuma Wardani Dyah Widowati Eka Hapy Linawati Endang Prihatiningsih Fandy, LM Faradillah Septianti FAUZIYAH Fauziyah Fauziyah Fiky Qurrotu Aini Gani Putra Fiantono Gintan Regita Maharani L M Fandy Prayogo Lailil Rahayu Latif , Nashrudin Lelimawarti, Anis Liviana Dwi Rahmadhani Luke Suciyati Amna M.Zidal Khoir Maharani, Gintan Regita Martha Suhardiyah Miradji, Moh. Afrizal Moch Fidix Pramudiya Moh. Afrizal Miradji Moh. Aslich Alana Mohammad Afrizal Miradji Muhammad Zaqhlul Zaidan Nabila Sari Nashrudin Latif Nashrudin Latif Natasya Elok Saputri Nengke, Hugo Noerchoidah Nova Rio Masandi Nurdina Nurdina Nurdina, Nurdina Nurul Qodriyah Oktaviana Yulia Putri Pranoto, Eko Adi Prawira, Yuda Putri, Oktavia Yuliana R Yudi Sidharta Retno Adilah Saraswati Reza Yulia Ananda Ria Jessika, Yati Rini Oktavera Salsabila Abidah Sigit Prihanto Utomo Siti Mahmudah Soloty, Cindy Fransiskho Subakir Sugijanto Suhardiyah, Martha Suharyanto TAUDLIKHUL AFKAR Vita Fatma Handayani Wahyu Eko cahyono Wahyudiono Wahyudiono Widhayani, Puri Setioningtyas Widiar Onny Kurniawan Yati Ria Jessika Yulia Fatmawati