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All Journal Equator Journal of Management and Entrepreneurship JPM (Jurnal Pemberdayaan Masyarakat) KACANEGARA Jurnal Pengabdian pada Masyarakat INVENTORY: JURNAL AKUNTANSI GEMA EKONOMI INTEGRITAS : Jurnal Pengabdian International Journal of Business, Law, and Education Jurnal Akuntansi dan Keuangan (JAK) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Ekonomi dan Kewirausahaan Kreatif Jurnal Akuntansi dan Keuangan Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Masyarakat Bhinneka Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Masyarakat Bangsa Jurnal Pemberdayaan Masyarakat Nusantara Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat IIJSE Jurnal Akuntansi Neraca GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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PENINGKATAN KEPATUHAN PELAPORAN WAJIB PAJAK DENGAN MEDIA E-SPT Pramitasari S.Ant S.Ak M.Ak, Dini Ayu
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

 This research reviewed effort to increase tax payer reporting obedience through e-spt medium performed by socialization, monitoring and evaluation programs to embody tax payer reporting obedience and the e-spt implementation is matched with purpose of taxation administration reform that is effort to realize increasing tax payer reporting obedience and confidence on high tax administration. While from application side, e-spt implementation ruled about e-spt implementation. This study used interpretive qualitative method. Data used were derived from primary data through interview with fiscus and tax payer. The data were completed with related documents. Data analysis method was interpretive analysis according to Miles and Huberman: data collection, data reduction, data serving, and conclusion drawing. Result showed that effort on increasing tax payer reporting obedience with e-spt media as it s program of modernization in taxation administration. Of the research it is suggested to always use information technology in taxation activity in order to increase revenue from tax. 
PENERAPAN TIME DRIVEN ACTIVITY BASED COSTING PADA BIAYA RAWAT INAP DI RS DARUS SYIFA SURABAYA: Cost of Hospitalization, Inpatient, Installation Time Driven Activity Based Costing (TDABC) Pramitasari, Dini Ayu
GEMA EKONOMI Vol 10 No 1 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The hospital was established with the aim of providing the best health services for patients so that the management needs to provide good services in accordance with the rates charged to patients. Accurate cost calculation is very important done by the hospital management in the determination of the rates that hospitals do not too high which will overload the patient and not too low that will affect the profitability of home sick. An accurate determination of the tariffs would also be useful to cover all operating costs that have been incurred by the hospital. This research was conducted with the aim of studying the process of developing a method of Time-Driven Activity Based Costing (TDABC) in calculating the cost of inpatient care in Inpatient RS Darus Syifa Surabaya Installation. Research done by qualitative approaches with the methodology of the case study that is eksploratoris. Data collection is carried out by means of interviews, observations and documentation directly. Calculation of rates of hospitalization for each type of room according to the calculation method with TDABC higher if compared with the calculation done by the hospital management. Whereas the calculation of the Cost of Performing TDABC Activities can note that inpatient services only absorb about 3%-6% of the total capacity.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN Pramitasari, Dini Ayu
GEMA EKONOMI Vol 11 No 1 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Tujuan untuk mengevaluasi pengaruh rasio utang terhadap ekuitas, pengembalian aset, dan margin laba bersih terhadap rasio pembayaran dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang beroperasi di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia antara tahun 2017 dan 2020. Metodologi pengambilan sampel yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, dengan analisis regresi linier berganda. (1) Penggunaan analisis statistik melalui uji-t menunjukkan bahwa rasio utang terhadap ekuitas berpengaruh nyata dan sebagian menguntungkan terhadap rasio pembayaran dividen. Meskipun demikian, perlu dicatat bahwa rasio pembayaran dividen tidak terpengaruh secara signifikan oleh pengembalian aset dan margin laba bersih. Penggunaan analisis statistik melalui uji-F digunakan untuk analisis statistik, pengaruh debt to equity ratio, return on asset, dan net profit margin terhadap dividend payout ratio.
Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak Kendaraan Bermotor Pramitasari, Dini Ayu
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan wajib pajak dalam membayar PKB yang dipengaruhi oleh penerapan E-SAMSAT dan sanksi pajak. Selain itu, penelitian ini juga akan melakukan pengamatan mengenai aspek apa saja yang dapat memicu tingkat kepatuhan dalam membayar pajak. Kemudian pemilihan data sampel menerapkan metode random sampling terhadap 100 wajib pajak di wilayah Mojokerto yang merupakan populasi penelitian. Sedangkan metode pengumpulan data menerapkan kuesioner yang teknik penilaiannya menggunakan skala Likert dengan empat kategori penilaian. Sehingga data penelitian yang diperoleh adalah dari jenis data primer. Kemudian metode pengujian instrumen penelitian menerapkan uji reliabilitas dengan teknik Cronbach-alpha dan uji validitas dengan teknik korelasi orang dan uji regresi linier berganda untuk menganalisis data penelitian. Berdasarkan pengujian dan analisis, diperoleh bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh ESAMSAT, sanksi pajak, dan pengetahuan.
ANALISIS HARGA SAHAM DIDETERMINASI PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS Pramitasari, Dini Ayu
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2090

Abstract

This study aims to determine the analysis of stock prices determined by Profitability, Liquidity, Solvency and Activity. In companies incorporated in LQ-45 listed on the IDX from 2018 to 2021. A quantitative approach is used in this research method. The population and research sample used LQ-45 companies listed on the IDX in 2018-2021. The data analysis used in this study used classical assumption test and multiple linear regression analysis, hypothesis testing using SPSS version 26 application. The results of this study show that profitability has a positive and significant influence on stock prices. Liquidity and activity have a negative and insignificant effect. Solvency has a positive and insignificant effect on stock prices. Together, Profitability, Liquidity, Solvency and Activity have no effect and are not significant on stock prices in the 2018-2021 period. The results of this study can help investors as policy makers related to Profitability, Liquidity, Solvency and Activity on Stock Prices. The implications of this study provide evidence on stock price analysis determined by Profitability, Liquidity, Solvency and Activity in a company.
ESG Investing: Evaluating the Financial Performance of Sustainable Portfolios Pramitasari, Dini Ayu
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 4 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i4.82793

Abstract

This research examines the financial performance of ESG (Environmental, Social, Governance) portfolios compared to traditional non-ESG portfolios, focusing on their returns, volatility, and risk management. A qualitative approach was employed, utilizing a literature review and analysis of historical data from ESG reports and financial databases, particularly the FTSE4Good Index. The findings indicate that ESG portfolios significantly outperform traditional investments, with an average annual return exceeding conventional portfolios by approximately 4.3%. Additionally, ESG portfolios exhibit lower volatility and reduced drawdowns during market downturns, demonstrating their resilience and risk mitigation capabilities. The research concludes that investing in companies with high ESG ratings not only aligns with ethical standards but also enhances long-term financial performance. These insights underscore the growing relevance of sustainable investing in contemporary financial markets. Investors are encouraged to integrate ESG criteria into their strategies while remaining vigilant about potential challenges, such as greenwashing and variability in ESG ratings. Future research should address existing gaps in understanding the long-term impacts of ESG investing across different sectors and regions to further validate these findings.
Assistance in Financial Management for SMEs in the Gresik Region Rusdiyanto, Rusdiyanto; Setyorini, Haryati; Suharto, Suharto; Syamlan, Adiba Fuad; Pramitasari, Dini Ayu; Ulum, Bustanul; Burhan, Umar; Sundari, Sri; Syafii, Mochamad; Hasanah, Anisaul; Tuharea, Firdaus Indrajaya; Ilham, Rachmad
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 1 (2024): Februari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i1.1868

Abstract

In an era where micro, small, and medium-sized businesses are developing and growing, proficiency in SMEs' financial reporting management is becoming increasingly important. This expansion is not unrelated to Indonesia's micro, small, and medium-sized enterprise (SMEs) growth, which is primarily concentrated in the Greek district and keeps growing every year. The supporting activities and training management of the financial report presentation of micro, small, and medium-sized enterprises SMEs in the village of Semampir, Cerme district of Gresik, are described in this article. This course aims to assist SMEs (micro, small, and medium-sized businesses) in becoming more proficient in handling financial reporting. The recording of financial transactions about cash inputs and cash outputs, the division of personal and corporate finances, financial protection, and financial planning are the four key topics covered in the supporting and training materials. In SMEs
Evaluation of Internal Receivables Control at PT Merak Jaya Dini Ayu Pramitasari; Rusdiyanto Rusdiyanto; Bustanul Ulum; Anisaul Hasanah; Mochammad Syafii
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.7559

Abstract

This study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies. This research provides insight into best practices in receivables management. The method used is descriptive with a qualitative approach, where the selection of informants is carried out based on their knowledge related to relevant information in the context of the research. The main informant consists of financial staff who have direct experience in receivables control. The findings of the study show that the company has implemented quite good receivables control, as seen from the existence of systematic billing procedures to clients. However, the company does not have an adequate receivables management policy, the absence of clear credit standards and credit requirements are the main obstacles in minimizing the risk of non-collectible receivables. The implications of these findings emphasize the need for companies to formulate more comprehensive accounts receivable management policies to improve the efficiency and effectiveness of the collection process and reduce potential financial losses. The originality of this research lies in its focus on the precast concrete iron distribution sector in Indonesia, as well as an in-depth analysis of the specific challenges in receivables control practices in the construction sector.
THE ROLE OF VILLAGE OWNED BUSINESS ENTITIES IN IMPROVING THE WELFARE OF VILLAGE COMMUNITIES Syafii, Mochamad; Ulum, Bustanul; Rusdiyanto, Rusdiyanto; Pramitasari, Dini Ayu; Hasanah, Anisaul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5493

Abstract

Devotion this analyze and evaluate mission development body effort owned by the village whose goal for move wheel village economy by optimizing village potential. If the village is able to optimize all its potential resources to drive the economy, then the development and strengthening management body effort owned by village expected able to develop business units and innovations that become new potentials in the village so that their mission body effort owned by village materialized , as driver of village life. Village owned body work put to use approach specifically intends to enhance the villagers' economic well-being through the growth of their business ventures. Village-owned formation body endeavor meant To use project programs run by the government and local governments mentioned in the previous sentence to push or accommodate economic activities that are submitted to be managed by the community as well as those that develop in accordance with local customs and culture in order to increase community income (1). The village-owned, on-budget base effort
Dampak Laporan Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap Kinerja Perusahaan Manufaktur One Sabili Rosyidin; Firdaus Indrajaya Tuharea; Dini Ayu Pramitasari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8599

Abstract

Penelitian ini menganalisis pengaruh pelaporan Lingkungan, Sosial, dan Tata Kelola (ESG) terhadap kinerja perusahaan manufaktur di Indonesia. Perubahan paradigma global dalam penilaian kinerja perusahaan menekankan pentingnya aspek Lingkungan, Sosial, dan Tata Kelola (ESG) di samping kinerja finansial. Penelitian ini menginvestigasi pengaruh pelaporan ESG terhadap kinerja perusahaan manufaktur di Indonesia selama periode 2021–2024. Mengingat pergeseran paradigma global menuju penilaian kinerja yang mencakup aspek non-finansial dan penguatan pelaporan keberlanjutan di Indonesia, studi ini bertujuan mengungkap relevansi ESG dalam konteks pasar modal di Indonesia yang masih menjadi perdebatan. Menggunakan pendekatan kuantitatif dengan data panel dari 45 perusahaan manufaktur, penelitian ini menerapkan model Fixed Effect untuk menguji hubungan antara skor ESG (keseluruhan dan per dimensi) serta kinerja perusahaan yang diukur melalui ROA dan Tobin’s Q dan mengontrol variabel ukuran perusahaan dan leverage. Hasil studi secara konsisten menunjukkan bahwa pengungkapan ESG berpengaruh positif dan signifikan terhadap kinerja perusahaan manufaktur, baik dari sisi akuntansi maupun pasar. Temuan ini menegaskan bahwa praktik keberlanjutan tidak hanya memenuhi regulasi, tetapi telah menjadi mekanisme penciptaan nilai dan sinyal kualitas manajemen yang diapresiasi secara ekonomi oleh pasar modal Indonesia. Hal ini mengindikasikan bahwa praktik keberlanjutan tidak hanya memenuhi kewajiban regulasi, tetapi juga berkontribusi pada efisiensi operasional, pengelolaan risiko yang lebih baik, dan peningkatan kepercayaan investor, menjadikannya mekanisme penciptaan nilai perusahaan. Analisis dimensi ESG menunjukkan kontribusi komplementer, dengan tata kelola menjadi fondasi penting. Implikasinya, integrasi ESG ke dalam strategi korporasi dapat meningkatkan daya saing dan keberlanjutan perusahaan.
Co-Authors Adiba Fuad Syamlan Alfaiz, Rizqi Dimas Andri Setiya Graha Anisaul Hasanah ANISAUL HASANAH Anisaul Hasanah Anisaul Hasanah Arif Bayhaqi Achmad Arya Satya Arsa Putra Pradana Bahardian, Rahmad Bustanul Ulum Bustanul Ulum Bustanul Ulum Eko Ponco Firdaus Indrajaya Tuharea Fransiska Dyah Ayu Puspita Hafidzin, Fanny Hasti Suprihatin Hesty Windiantari Ichwan Nur Mubarok Ika, Windy Tegar Ilham, Rachmad Imtiyaz Farras Mufidah Iswahyudi, Yulianto Kaka, Yuliana Ambu Kan, Mas Rafli Lutfan Masudi, Bambang Maudiyah, Maudiyah Mochamad Alvin Rizky Ramadhani Mochammad Syafii Mochammad Syafii Mufidah, Imtiyaz Farras Muhammad Arinal Haq Muhammad Halifatur Rahman Muhammad Irham Ramadhan Munika Duwi Lestari Mutiara Cahyani Nafia, Nur Nekky Rahmiyati One Sabili Rosyidin Raka Anang Hermawan Ramadhan, Andhika Gilang Riantari, Astri Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto Rusdiyanto, Rusdiyanto Sabila, Alfasal Setyorini, Haryati Siti Rochaini Suharto Suharto Suharto Suharto Sundari, Sri Supriyohadi, Didik Suryaningrum, Ni Made Suryaningsih, Iis Suwanda, Rian Pramana syafii, mochamad - Syafii, Mochammad Syafira Aulia Khusna Ulum, M Bustanul Umar Burhan Umar Burhan Wardi, Muhammad Suhro Yaqin, Achmad Haqqul Yuli Setiawati