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All Journal EL-MUHASABA Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Riau Journal of Empowerment Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif International Journal of Religious and Cultural Studies JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat IDEI: Jurnal Ekonomi & Bisnis SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Journal of Economics and Business UBS Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JPPE : Jurnal Perencanaan & Pengembangan Ekonomi Jurnal Mahasiswa Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JAIDE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Inovasi Ekonomi Syariah dan Akuntansi Accounting Journal of Ibrahimy (AJI) Jurnal Riset Multidisiplin Edukasi J-CEKI Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Ajeng Tita Nawangsari
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Rasio Profitabilitas, Likuiditas, dan Aktivitas Terhadap Kinerja Keuangan Sebagai Acuan Investor: Studi pada Pt Aneka Tambang Tbk (2020-2024) Eva Lailatul Fitriyah; Ajeng Tita Nawangsari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/h2hjcr46

Abstract

Penelitian ini bertujuan untuk menilai pengaruh rasio profitabilitas, likuiditas, dan aktivitas terhadap kinerja keuangan PT Aneka Tambang Tbk (ANTAM) selama periode 2020–2024 sebagai acuan bagi investor dalam pengambilan keputusan investasi. Menggunakan metode kuantitatif deskriptif berbasis data sekunder dari laporan keuangan tahunan perusahaan, penelitian ini menganalisis ROA, ROE, Current Ratio, dan TATO. Hasil penelitian menunjukkan bahwa kinerja keuangan ANTAM stabil dengan tren peningkatan positif. Rasio profitabilitas melampaui standar industri (ROA 11% dan ROE 16% pada 2022), rasio likuiditas berada dalam kisaran ideal (1,21–2,34), dan rasio aktivitas menunjukkan efisiensi tinggi (TATO 1,55 kali pada 2024). Secara keseluruhan, profitabilitas, likuiditas, dan aktivitas berpengaruh positif terhadap kinerja keuangan, sehingga dapat dijadikan indikator utama bagi investor dalam menilai kesehatan dan prospek pertumbuhan perusahaan.
Praktik Skeptisisme Profesional Auditor Internal dalam Mengungkap Fraud: Studi Kualitatif pada PT. Abhava Delapan Belas Firly Husniyatul 'Adawiyah; Ajeng Tita Nawangsari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/shnz6n71

Abstract

This study aims to analyze the practice of professional skepticism applied by internal auditors in their efforts to detect fraud within corporate environments. Using a qualitative approach with a case study method, the research involved interviews with three key informants who are senior internal auditors with significant experience in audit assignments. The findings reveal that although the informants understand professional skepticism as a critical and questioning mindset that resists easy acceptance, its implementation faces various practical challenges, such as time pressure, interpersonal relationships with auditees, and the availability of evidence. These findings highlight the gap between theory and practice, where internal auditors often need to balance the ideal skeptical attitude with operational realities. This study provides practical implications for audit management and professional standard setters to strengthen the practice of professional skepticism through training and institutional support.
Analisis Implementasi Manajemen Risiko Operasional terhadap Pelayanan dan Sumber Daya Manusia: Studi Kasus pada Bengkel Mandiri Auto Service Surabaya Syarifka Satya Putri Zaen; Ajeng Tita Nawangsari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/18cb3f45

Abstract

This study aims to determine how Bengkel Mandiri Auto Service in Surabaya implements operational risk management in the areas of service and human resources (HR). Operational risks can have a negative impact on service quality and employee performance if not handled properly. This study was conducted using a qualitative approach with a case study method. Data was collected through direct observation, interviews with management and employees, and documentation. The results of the study indicate that the workshop has implemented operational risk management in a phased manner, starting from identifying risks, analyzing, evaluating, and addressing them. Common risks include customer complaints, service delays, and HR capability mismatches. However, there are still some challenges, such as a lack of regular training for employees and an underutilized customer satisfaction monitoring system. Therefore, this study recommends that the workshop strengthen its internal evaluation system and enhance HR capabilities to support more effective and sustainable operational risk management.
Literature Review: Dampak Ekuitas Terhadap Kinerja Perusahaan Aqilah Nahda Dzakira; Ajeng Tita Nawangsari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12329

Abstract

Penelitian ini menggambarkan dampak ekuitas terhadap kinerja melalui studi literatur. Ekuitas merek, finansial, dan sosial sangat penting untuk kinerja organisasi. Penelitian sebelumnya menunjukkan bahwa ekuitas yang kuat dapat meningkatkan kepercayaan pelanggan, loyalitas merek, akses ke sumber daya finansial, dan hasil positif bagi kinerja bisnis. Namun, ada juga potensi dampak negatif seperti ketidakmerataan distribusi ekuitas yang mengganggu efisiensi. Dengan tinjauan sistematis atas literatur, penelitian ini mengidentifikasi hubungan antara ekuitas dan kinerja dari berbagai sudut pandang, serta faktor-faktor yang dapat memoderasi atau memediasi hubungan tersebut. Hasil analisis menunjukkan bahwa sebagian besar studi mendukung pengaruh positif ekuitas terhadap kinerja. Ekuitas merek meningkatkan loyalitas pelanggan dan kinerja pemasaran, sedangkan ekuitas sosial meningkatkan kepercayaan pemangku kepentingan dan nilai perusahaan. Ekuitas finansial dalam struktur modal dan rasio keuangan seperti ROE juga penting untuk profitabilitas dan efisiensi. Namun, hasilnya bervariasi tergantung pada konteks industri, struktur modal, dan kondisi eksternal. Penelitian ini merekomendasikan studi lebih lanjut untuk menyelidiki faktor-faktor mediasi dan moderasi dalam hubungan antara ekuitas dan kinerja.
Analisis Tantangan Dan Faktor-Faktor Investasi Equity Crowdfunding Pada UMKM Di Indonesia Syifa, Naila Hidayatus; Nawangsari, Ajeng Tita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12394

Abstract

Crowdfunding Ekuitas (ECF) merupakan alternatif pendanaan bagi UMKM yang melibatkan investor kecil yang menerima saham sebagai imbalannya. Namun, dalam implementasinya, Crowdfunding Ekuitas menghadapi beberapa tantangan, seperti investasi yang berisiko gagal bayar dan kebijakan OJK yang masih memerlukan pengawasan. Penelitian ini bertujuan untuk mengidentifikasi tantangan dan faktor-faktor yang memengaruhi keberhasilan investasi ECF di Indonesia. Metode yang digunakan adalah penelitian deskriptif kualitatif dengan tinjauan pustaka. Hasil penelitian menunjukkan beberapa tantangan, seperti celah hukum dalam POJK, lemahnya pengawasan, rendahnya literasi investor, kurangnya keterbukaan informasi dari UMKM, dan risiko gagal bayar. Faktor-faktor yang memengaruhi keberhasilan investasi antara lain kepercayaan investor, jumlah investasi awal, proyeksi keuangan yang realistis, reputasi dan pengalaman UMKM, jangka waktu pendanaan, dan kualitas platform hosting ECF.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN : PERAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2019-2023) Annisa Putri Nur Maharani; Nawangsari , Ajeng Tita
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1697

Abstract

This study analyzes the influence of Corporate Social Responsibility (CSR) on firm value by examining the moderating role of Independent Commissioners and the Audit Committee. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period using a purposive sampling method, resulting in a sample of 10 companies with 50 observations. Data analysis was conducted using multiple regression techniques with interaction variables. The results indicate that CSR has a positive and significant effect on firm value. Independent Commissioners were shown to strengthen the positive influence of CSR on firm value, while the Audit Committee did not show a significant moderating effect. These findings emphasize the importance of Independent Commissioners in optimizing the contribution of CSR to increasing firm value.
Pengelolaan Dana Pihak Ketiga Bank Jatim untuk Meningkatkan Profitabilitas Rahma Ningrum; Ajeng Tita Nawangsari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1681

Abstract

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management
SENTIMEN INVESTOR PASAR SAHAM PADA ERA AWAL KEPRESIDENAN PRABOWO SUBIANTO: ANALISIS KUALITATIF PADA BEI DI SURABAYA Ilmi, Muhammad Auliya' Nurul; Nawangsari, Ajeng Tita
IDEI: Jurnal Ekonomi & Bisnis Vol 6, No 2 (2025): DECEMBER 2025
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v6i2.557

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana sentimen investor pasar saham Indonesia terbentuk pada masa awal pemerintahan presiden baru. Meng-gunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dengan perwakilan Bursa Efek Indonesia (BEI) Kantor Perwakilan Jawa Timur di Surabaya. Analisis dilakukan dengan menggunakan tiga kerangka teori, yaitu Teori Pasar Efisien (Fama, 1970), Teori Sinyal (Spence, 1973), dan Behavioral Finance (Shefrin, 2002; Shiller, 2004). Hasil penelitian menunjukkan bahwa reaksi pasar terhadap presiden baru sangat cepat, namun sering kali tidak sepenuhnya rasional karena dipengaruhi oleh faktor psikologis dan persepsi terhadap kebijakan politik. Investor menilai kredibilitas dan arah kebijakan presiden sebagai sinyal utama dalam mengambil keputusan investasi. Penelitian ini menyimpulkan bahwa fluktuasi pasar saham di masa awal kepresidenan merupakan hasil interaksi antara faktor informasi, sinyal politik, dan perilaku investor, serta menegaskan pentingnya komunikasi publik dan edukasi pasar untuk menjaga stabilitas pasar modal.This study aimed to analyze investor sentiment toward the Indonesian stock market during the early period of a new presidency. Using a descriptive qualitative approach, data were collected through in-depth interviews with representatives of the Indonesia Stock Exchange (IDX) East Java Office in Surabaya. The analysis employed three theoretical frameworks: the Efficient Market Hypothesis (Fama, 1970), Signaling Theory (Spence, 1973), and Behavioral Finance (Shefrin, 2002; Shiller, 2004). The findings revealed that market reactions to political transitions were immediate yet often irrational, driven by psychological factors and perceptions of presidential policy direction. Investors viewed presidential credibility and economic policy as major signals for investment decisions. This study concluded that stock market fluctuations in the early presidential period resulted from the interplay between information efficiency, political signaling, and investor behavior, emphasizing the importance of public communication and financial literacy to maintain market stability.
Analisis Rasio Keuangan untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kota Surabaya Periode 2021 - 2024 Dwi Rezky Amalya Ahmad; Ajeng Tita Nawangsari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.10030

Abstract

Study analyzes the fiscal performance of the Surabaya City Regional the administration period 2021–2024 fiscal year using financial ratio analysis, which includes effectiveness, efficiency, fiscal efficiency, spending activity, and regional revenue and expenditure growth. Descriptive quantitative methods incorporate secondary Information derived from the Budget Realization Report (LRA) and financial statements. The study found that Regional Original Income contributes more than central and provincial government transfers. The average effectiveness ratio is 90.96% (quite effective), the efficiency ratio is 87.75% (quite efficient), and the revenue ratio is 151.57% (delegative). Operating expenditure dominates at 82.81%, while capital expenditure is only 17.05%. The growth ratio shows a fluctuating trend with PAD growing 42.56%, regional income 8.99%, operating expenditure 6.27%, and capital expenditure 27.30%. Overall, the Surabaya City Government's financial performance is good, with stable effectiveness and efficiency, a very high fiscal level, and positive revenue and expenditure growth, although inconsistent. However, the dominance of operating expenditure over capital expenditure Requires enhancement in order to financial management can focus more on infrastructure development and improving public services.
Co-Authors Abdurrohman, Adi Achmad Room Fitrianto agustin, riska Ahmat Hoirol Anam Amalya Ahmad, Dwi Rezky Ana Toni Roby Candra Yudha Anas Tasya Angely Fidausya Anggun Salsabila Ani Umaturrokhima Annisa Putri Nur Maharani Aqilah Nahda Dzakira Aripratiwi, Ratna Anggraini Arista, Setia Rini Aristantia, Selvia Eka Arta Agustin Melania Buchori, Imam Bugis Setiawan Chofifah Ayu Widya Ningrum Dwi Rezky Amalya Ahmad Dwi Yandari, Aprilya Echa Nur Apriska Sury Eva Lailatul Fitriyah Eva Wany Fadlil Abdani Firly Husniyatul 'Adawiyah Gibbons, Nadine Elizabeth Hamdani, Azzra Faqih Ihda Izzatul Alfaini Ilmi, Muhammad Auliya' Nurul Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Kamiline Mahaballah Uzla Kharisma Galuh Cahyanti Khudzaifah, Adelia Kusumawati, Muhammad Dhoifulloh Lating, Ade Irma Suryani M. Farhan Abid Pratama Masruroh, Auliyatul Mazidatul Faizzah Moch Adrian Maulana Muchammad Saifuddin Mulyani Rahman Soulisa Nadila Lazulfa Rohman Nafiisah, Ari Santi Nasywa Roudhotul Firdaus Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Putikadyanto, Agus Purnomo Ahmad Putri Najwa Minadhifah Rahayu, Dian Kharisma Putri Rahma Ningrum Ramadhani, Eka Nur Wahyu Safitri Shima Qurrota A’yunin Syah Strivany, Anastasya Rizki Sulistyawan, Fajar Susanto, Febry Fabian Syarifka Satya Putri Zaen Syayyidah Azzahra Syifa, Naila Hidayatus Widad, Naswa Faqrizah Al Yudhanti, Ashari Lintang Yulianti, Defita Zakiyatul Fakhiroh Zalfa Iklil Farida