Claim Missing Document
Check
Articles

Analisis ROA, ROE, EPS, dan DER terhadap Fluktuasi Harga Saham pada Perusahaan LQ45 di BEI Periode 2019-2021 Putri, Anjar Dwi Cahyaning; Muzakki, Kafidin
Nusantara Entrepreneurship and Management Review Vol. 1 No. 1 (2023): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v1i1.1043

Abstract

Pada arena yang begitu dinamis seperti pasar saham, pemahaman yang mendalam tentang faktor-faktor yang memengaruhi perubahan harga saham adalah kunci kesuksesan. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) terhadap perubahan harga saham pada perusahaan LQ45 di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan metode kuantitatif yang diuji dengan menggunakan regresi linier berganda melalui SPSS. Sampel penelitian ini sebanyak 16 perusahaan yang telah memenuhi kriteria pengambilan sampel dengan menggunakan metode purposive sampling. Analisa data untuk mengetahui data tersebut apakah terdapat perubahan harga saham atau tidak dengan melihat hasil pada Output. Hasil Uji SPSS membuktikan bahwa Return on Asset (ROA) tidak berpengaruh signifikan terhadap perubahan harga saham, Return on Equity (ROE) tidak berpengaruh signifikan terhadap perubahan harga saham, Earning Per Share (EPS) tidak berpengaruh signifikan terhadap perubahan harga saham, dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap perubahan harga saham. In such a dynamic arena as the stock market, a deep understanding of the factors that influence stock price changes is the key to success. This research aims to determine the effect of Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on changes in share prices in LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. This research uses quantitative methods which are tested using multiple linear regression via SPSS. The sample for this research was 16 companies that met the sampling criteria using the purposive sampling method. Analyze the data to find out whether there has been a change in stock prices or not by looking at the results in the output. The SPSS test results prove that Return on Assets (ROA) has no significant effect on changes in stock prices, Return on Equity (ROE) has no significant effect on changes in stock prices, Earning Per Share (EPS) has no significant effect on changes in stock prices, and Debt to Equity Ratio (DER) does not have a significant effect on changes in share prices.
Optimalisasi Pembudayaan Pengelolaan Keuangan UMKM Melalui Pendekatan Akuntansi Zubaidah, Tantri Risda; Wadhah, Ambar Nabilah; Muzakki, Kafidin
Nusantara Entrepreneurship and Management Review Vol. 2 No. 1 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i1.1259

Abstract

Penelitian ini membahas tentang budidaya pengelolaan keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM) di Sidoarjo. Tujuan utama penelitian ini adalah untuk mengoptimalkan budaya tersebut dalam meningkatkan pengelolaan keuangan UMKM dan mengevaluasi dampaknya terhadap stabilitas keuangan dan pertumbuhan sektor UMKM. Metode yang digunakan adalah tinjauan literatur sistematis, yang melibatkan pengumpulan dan analisis naskah penelitian. Permasalahan utama yang sering teridentifikasi adalah rendahnya pemahaman dan praktik pengelolaan keuangan di kalangan UMKM yang berpotensi menghambat pertumbuhan dan daya saing usahanya. Penelitian ini menunjukkan bahwa peningkatan pemahaman dan praktik manajemen pengelolaan keuangan sangat penting bagi kemajuan UMKM di Sidoarjo. Studi ini menekankan pentingnya peran pemerintah, lembaga keuangan, dan masyarakat lokal untuk membantu UMKM menerapkan praktik pengelolaan keuangan yang baik. This research discusses the cultivation of financial management in Micro, Small, and Medium Enterprises (MSMEs) in Sidoarjo. The main objective of this research is to optimize this culture in improving MSME financial management and evaluate its impact on the financial stability and growth of the MSME sector. The method used is a systematic literature review, which involves collecting and analyzing research manuscripts. The main problem that is often identified is the low understanding and practice of financial management among MSMEs, which has the potential to hinder the growth and competitiveness of their businesses. This research shows that increasing understanding and management practices of financial management is essential for the progress of MSMEs in Sidoarjo. The study emphasizes the crucial role of government, financial institutions, and local communities in helping MSMEs implement good financial management practices.
Faktor-Faktor yang Mempengaruhi Motivasi dan Minat dalam Mengikuti Uji Kompetensi BNSP Terhadap Peluang Kerja Mahasiswa Anggraini, Alfira Dwi; Fitriana, Riezca Nur; Muzakki, Kafidin
Nusantara Entrepreneurship and Management Review Vol. 2 No. 2 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i2.1434

Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi motivasi dan minat mahasiswa Akuntansi Fakultas Ekonomi Universitas Nahdlatul Ulama Sidoarjo dalam mengikuti Uji Kompetensi BNSP. Tujuan penelitian adalah untuk mengidentifikasi faktor internal dan eksternal yang mempengaruhi keputusan mahasiswa dalam mengikuti sertifikasi tersebut. Metode yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner dan observasi. Hasil menunjukkan bahwa faktor internal, seperti pemahaman pentingnya sertifikasi, serta faktor eksternal, seperti dukungan dari dosen dan keluarga, berperan signifikan. Hambatan seperti biaya dan persepsi terhadap kesulitan uji kompetensi juga mempengaruhi minat. Penelitian ini berkontribusi dengan memberikan wawasan baru tentang dinamika motivasi mahasiswa terkait sertifikasi profesional. This study analyzes the factors that influence the motivation and interest of Accounting students of the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo in participating in the BNSP Competency Test. The purpose of the study was to identify internal and external factors that influence students' decisions in participating in the certification. The method used was a quantitative approach with data collection through questionnaires and observations. The results showed that internal factors, such as understanding the importance of certification, and external factors, such as support from lecturers and family, played a significant role. Barriers such as costs and perceptions of the difficulty of the competency test also influenced interest. This study contributes by providing new insights into the dynamics of student motivation related to professional certification.
PENGARUH IMPLEMENTASI DIGITAL ACCOUNTING TERHADAP LAPORAN KEUANGAN UMKM Sakina Nur Hayati, Sakina Nur Hayati; Kafidin Muzakki
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2075

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh digital accounting melalui penggunaan perangkat lunak Accurate terhadap kualitas laporan keuangan pada UMKM Toko Sembako Pitu di Sidoarjo. Menggunakan pendekatan deskriptif kualitatif, data dikumpulkan melalui wawancara dan observasi terhadap pemilik dan kasir toko. Hasil penelitian menunjukkan bahwa penerapan Accurate Online meningkatkan efisiensi pencatatan transaksi, penyusunan laporan keuangan, dan pengelolaan persediaan. Laporan keuangan yang dihasilkan menjadi lebih akurat, tertata, dan menunjukkan kinerja keuangan yang positif. Dengan demikian, penggunaan Accurate Online terbukti memberikan dampak positif dalam pengelolaan keuangan UMKM ini. Kata kunci: digital accounting, laporan keuangan, UMKM
Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan Kafidin Muzakki
Journal of Research and Technology Vol. 6 No. 2 (2020): JRT Volume 6 No 2 Des 2020
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v6i2.369

Abstract

The research wants to test and analyse using a quantitative approach whether the existence of human capital and structural capital has an influence on company performance as measured by Economic Value Added (EVA). The population of this study is the financial statements of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018, with a sample size of 6 companies, the number of observations was 36 samples. The results of this study indicate that the management of human capital and structural capital has a positive but insignificant effect on company performance as measured by Economic Value Added (EVA) assessments, so that theoretically it does not support Barney and Clark's Resource Based Theory (RBT) theory, because there are still components of human capital and structural capital which quantitatively have a positive but insignificant effect. RBT theory states that companies have three types of resources, namely human resources (HR), organizational/structural resources, and physical resources that contribute to obtaining profitability. The three types of resources are an integral part that cannot be separated because they influence one another.
Implementasi Digital Marketing dan Strategi Sustainability UMKM Pengrajin Kayu Kota Blitar Kafidin Muzakki; Dian Fahriani
Journal of Research and Technology Vol. 8 No. 1 (2022): JRT Volume 8 No 1 Juni 2022
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v8i1.622

Abstract

The COVID-19 pandemic has had a major impact on the Indonesian economy. The rules of social distancing and the implementation of Large-Scale Social Restrictions (PSBB) have reduced the buying and selling activities of the community, which has an impact on the sustainability of MSMEs. The enactment of PSBB forces all community activities to be carried out from home through online media. The high need to use various internet facilities opens up new opportunities for business development that should be used as opportunities for MSME actors to take part in it. This research was conducted on the HONOYA GROUP MSMEs in the Village of Responsibility, Kepanjen Kidul District, Jl. Sawunggaling 4, Blitar City, East Java, with the object of research being community groups managing MSMEs, MSME workers and communities around the location who have been consumers of MSME products. The research method used in this study was qualitative by choosing case studies as a research approach. The results of the research carried out were the implementation of digital marketing focused on three main things, namely identifying, anticipating, and satisfying. HONOYA GROUP's MSMEs have a sustainability strategy by maximizing strengths and opportunities, namely establishing partnerships with government or private agencies, establishing cooperation with suppliers, participating in various trainings on regulations issued by the government, as well as maintaining product quality, and implementing digital marketing to the fullest. HONOYA GROUP's UMKM must be able to minimize the impact of five things, namely the threat of similar products, the level of competition, the threat of new entrants, the bargaining power of suppliers, and the bargaining power of consumers.
Integrasi Sistem Informasi Akuntansi dengan Operasional Gudang untuk Meningkatkan Akurasi Laporan Keuangan Arista, Cindy; Muzakki, Kafidin
Praktek Kerja Lapang Akuntansi Vol 1 No 1 (2024): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/vhhwpe02

Abstract

Integrasi antara sistem informasi akuntansi dan operasional gudang sering kali menghadapi tantangan dalam memastikan akurasi laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengkaji dampak integrasi tersebut terhadap efisiensi dan akurasi pelaporan keuangan di CV. Bams Berkah Berjaya. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, melibatkan observasi langsung dan wawancara mendalam dengan staf terkait. Hasil penelitian menunjukkan bahwa integrasi sistem ini mampu meningkatkan ketepatan pencatatan persediaan, meminimalkan kesalahan, serta mempercepat proses penyusunan laporan keuangan. Penelitian ini berkontribusi dalam memberikan panduan praktis bagi perusahaan lain yang ingin meningkatkan kinerja keuangan dan operasional melalui teknologi informasi. Temuan ini diharapkan dapat menjadi referensi dalam pengembangan sistem terintegrasi yang lebih efektif di berbagai industri. Integration between accounting information systems and warehouse operations often faces challenges in ensuring the accuracy of the company's financial reports. This study aims to examine the impact of this integration on the efficiency and accuracy of financial reporting at CV. Bams Berkah Berjaya. The method used is a qualitative approach with a case study, involving direct observation and in-depth interviews with related staff. The results of the study indicate that the integration of this system to improve the accuracy of inventory recording, minimize errors, and accelerate the process of preparing financial reports. This study contributes to providing practical guidance for other companies that want to improve financial and operational performance through information technology. These findings are expected to be a reference in developing more effective integrated systems in various industries.
Optimalisasi Manajemen Persediaan dan Logistik untuk Efisiensi Operasional di Perusahaan Perdagangan Home Living Muzakki, Kafidin; Aprilianto, M. Jefri
Praktek Kerja Lapang Akuntansi Vol 1 No 2 (2025): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/s93kqz10

Abstract

Penelitian ini bertujuan untuk mengidentifikasi praktik dan menyusun langkah-langkah optimalisasi manajemen persediaan dan logistik guna meningkatkan efisiensi operasional di PT Semoga Berkah Sukses Sidoarjo. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan adanya ketidaksesuaian stok sistem dan fisik, pencatatan manual yang berisiko, serta ketidakoptimalan pencarian transportasi yang berdampak pada kinerja logistik. Kontribusi penelitian ini terletak pada rekomendasi implementasi sistem manajemen persediaan berbasis real-time, digitalisasi dokumentasi logistik, dan pembentukan tim logistik eksternal untuk mempercepat distribusi. Implikasi penelitian ini menegaskan pentingnya integrasi teknologi informasi dan standarisasi operasional untuk meningkatkan daya saing perusahaan di sektor perdagangan home living. This study aims to identify practices and develop steps to optimize inventory and logistics management to improve operational efficiency at PT Semoga Berkah Sukses Sidoarjo. The research method uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation. The results of the study indicate a mismatch between system and physical stock, risky manual recording, and suboptimal transportation searches that impact logistics performance. The contribution of this study lies in the recommendation for the implementation of a real-time inventory management system, digitization of logistics documentation, and the formation of an external logistics team to accelerate distribution. The implications of this study emphasize the importance of information technology integration and operational standardization to improve the competitiveness of companies in the home living trade sector.
Pengaruh Program Relawan Pajak Terhadap Tingkat Pemahaman serta Kepatuhan Wajib Pajak dalam Pelaporan SPT Tahunan Rochmatin, Fadhilah; Maharani, Deswita Ayu; Firmansyah, Alief; Muzakki, Kafidin
Praktek Kerja Lapang Akuntansi Vol 2 No 1 (2025): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/06bkp050

Abstract

Di tengah peran penting pajak sebagai sumber utama pendapatan negara dan tantangan dalam penerapan sistem self-assessment serta kesulitan yang dihadapi WP OP dalam menggunakan e-Filling DJP Online, Direktorat Jenderal Pajak (DJP) meluncurkan program Relawan Pajak untuk Negeri sebagai solusi edukasi dan pendampingan guna meningkatkan pemahaman serta kepatuhan wajib pajak. Tujuan penelitian ini adalah untuk mengetahui peran Relawan Pajak dalam meningkatkan pemahaman Wajib Pajak Orang Pribadi untuk meningkatkan kepatuahan lapor SPT Tahunan di KPP Pratama Sidoarjo Utara. Metode penelitian ini menggunakan metode kualitatif yang bertujuan untuk mendeskripsikan peran program Relawan Pajak dalam mengasistensi WP OP melaporkan SPT Tahunan melalui e-Filling, dengan menggunakan teknik pengumpulan data wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa peran Relawan Pajak KPP Pratama Sidoarjo Utara berdampak positif dapat meningkatkan pemahaman serta kepatuhan wajib pajak dalam pelaporan SPT Tahunan yang terbukti dari peningkatan hasil survei kepuasan pelayanan dan efektifitas penyuluhan, realisasi pelaporan SPT Tahunan yang mendapatkan capaian tertinggi di Kanwil DJP Jawa Timur II, serta pertumbuhan konsisten di semua jenis SPT. Amidst the important role of taxes as the main source of state revenue and challenges in implementing the self-assessment system, as well as difficulties faced by individual taxpayers in using the DGT Online e-Filing system, the Directorate General of Taxes (DGT) launched the Tax Volunteers for the Country program as an educational and assistance solution to improve taxpayer understanding and compliance. The purpose of this study is to determine the role of Tax Volunteers in improving the understanding of Individual Taxpayers to increase compliance in reporting Annual Tax Returns at the North Sidoarjo Tax Office. This research uses a qualitative method that aims to describe the role of the Tax Volunteer program in assisting individual taxpayers in reporting their annual tax returns through e-Filling, using data collection techniques such as interviews, observation, and documentation. The results of this study indicate that the role of Tax Volunteers at the North Sidoarjo Tax Office has a positive impact on increasing taxpayer understanding and compliance in filing annual tax returns, as evidenced by an increase in service satisfaction and counseling effectiveness survey results, the highest achievement in annual tax return filing at the East Java II Regional Tax Office, and consistent growth in all types of tax returns.
Akuntabilitas dalam Pelaksanaan Program Edukasi Lingkungan di Sekolah Dasar Sidoarjo: Studi Kualitatif pada Organisasi The World is Just a Book Away (WIJABA) Nifhfu Lailaturohma; Kafidin Muzakki
Praktek Kerja Lapang Akuntansi Vol 2 No 2 (2026): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/gk00yx86

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas Program Edukasi Lingkungan yang dilaksanakan oleh Organisasi The World Is Just a Book Away (WIJABA) di sekolah dasar wilayah Sidoarjo. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui observasi awal dengan pengelola program dan dianalisis secara tematik berdasarkan aspek perencanaan, pelaksanaan, pelaporan, dan evaluasi. Hasil penelitian menunjukkan bahwa program telah dirancang dengan tujuan yang jelas dan didukung oleh dokumen perencanaan yang sistematis. Pelaksanaan program berjalan sesuai rencana melalui kerja sama dengan sekolah dan fasilitator. Pelaporan dilakukan secara berkala dan terbuka, sehingga mendukung transparansi serta meningkatkan kepercayaan pihak yang terlibat. Evaluasi dilakukan melalui pre-test dan post-test untuk melihat perubahan sikap siswa. Secara umum, program ini menunjukkan pelaksanaan yang akuntabel dan berdampak positif terhadap pembentukan perilaku peduli lingkungan pada siswa. This study aims to analyze the accountability of the Environmental Education Program implemented by The World Is Just a Book Away (WIJABA) organization in elementary schools in the Sidoarjo area. This research uses a qualitative approach with a case study method. Data were obtained through preliminary observations with the program manager and analyzed thematically based on the aspects of planning, implementation, reporting, and evaluation. The results show that the program was designed with clear objectives and supported by systematic planning documents. The implementation of the program runs according to the plan through collaboration with schools and facilitators. Reporting is carried out regularly and transparently, thereby supporting transparency and increasing the trust of the parties involved. Evaluation is conducted through pre-tests and post-tests to assess changes in students’ environmental awareness. Overall, the program demonstrates accountable implementation and has a positive impact on fostering environmentally responsible behavior among students.
Co-Authors Abdullah Fahim Achmad Wicaksono Adinda Eka Kurnia Ahmad Afrizal Fahmi Ahmad Mu'ammar Aida Fitria Ainin Fahmiyah Haq Akhsa Firmanda Hermalia Putri Al-Rizqi, Ammi Sufyah Ana Lailatul Arofiyah Andriana, Reni Anggraini, Alfira Dwi Anifah Tiara Kusuma Wardani Anjar Dwi Cahyaning Putri Aprilianto, M Jeffi Aprilianto, M. Jefri Arista, Cindy Arizqi Kurnia Septin Atika Muhfida Hanum Bintang Armando Rotama Chairil Anwar Chairil Anwar Choiriyyah, Rif’atul Devandra Albansyah Azhar Devika Cherly Putrihadiningrum Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Efi Herawati Eriza Izza Sofiyanti Erlyna Tri Rohmiatun Failany, Muhammad Afif Falach, Muhammad Zidnal Faradisha, Fahreza Eka Fariza Syafriani Firmansyah, Alief Fitriana, Riezca Nur Haliza, Sabrina Ainur Hanum Roudhotul Hanum, Atika Muhfida Haq, Ainin Fahmiyah Hariyanto, Widia Eka Hertina Rhodhothul De Putri Ifta Takhul Laiya Igga Oktavia Indah Kumalasari Khoiriyah Khoirotul Ainiyah Kumala Dwi Sekararum Lucia Putri Wulandari Maharani, Deswita Ayu Mardiananingrum, Sasmita Mariyatul Kiftiyah Masrichah, Siti Maulida Nikmatul Azizah Mirda Oktafia Mirza, Raffi Muhafidhah Novie Muhammad Galuh Sahfa Prasetya Muhammad Syahrul Mubarok Muliyani, Eva Putri Nifhfu Lailaturohma Nikmatul Lailiyah Nurus Syifiansyah Tahta Alfina Oktavia, Nur Ajizah Praciana, Yuvi Arinta Prasetyo, Andra Ardiandra Putri Novinda, Anindita Putri, Anjar Dwi Cahyaning Raffi Mirza Rahmawati, Annisa Nanda Reni Andriana Riska Ainur Rosyida Rizky Oktavian Ramadhan Rizqi, Achmad Naufal Rochmatin, Fadhilah Rohmah, Firda Yusnafa Sakina Nur Hayati Sakina Nur Hayati, Sakina Nur Hayati Sharfina, Diana Siti Ayu Ananda Siti Fatimah Unusida, Alifia Sabina Parahita Wadhah, Ambar Nabilah Whindi Ayu Mayrena Widiar Onny Kurniawan Yunasari, Ratika Zubaidah, Tantri Risda Zulfaa Gunawan