Articles
<![CDATA[Pendampingan Pengembangan Kemasan Abon Ayam Umkm Dan Penyaluran Abon Ayam Beserta Makanan Pokok Dalam Rangka Mengurangi Dampak Ekonomi Masyarakat Pada Masa Pandemi ]]>
<![CDATA[Dewi Prastiwi]]>;
<![CDATA[Leny Yuanita]]>;
<![CDATA[Lucky Rachmawati]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Abimanyu : Jornal of Community Engagement Vol 2 No 2 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (553.162 KB)
|
DOI: 10.26740/abi.v2i2.12192
<![CDATA[Pandemi Covid-19 berdampak pada semua sektor, khususnya para pekerja di sektor informal. Pembatasan kegiatan sosial dan ekonomi berdampak terhadap banyak tenaga kerja yang kehilanganpekerjaan di kabupaten/kota se-Jawa Timur. Kondisi ini akan menurunkan tingkat kesejahteraan sertameningkatkan angka kemiskinan di wilayah Provinsi Jawa Timur. Oleh karena itu, untuk mengurangidampak pandemi Covid-19 pada para pekerja sektor informal serta pemberdayaan UMKM, maka padakegiatan ini Tim PKM melaksanakan kegiatan pendampingan pengembangan kemasan abon ayam danpenyaluran abon ayam beserta makanan pokok dalam rangka memenuhi kebutuhan dasar makananmasyarakat terdampak Covid-19. Pendampingan pengembangan kemasan abon ayam dilaksanakanpada UMKM Abon Barokah. Hasil pelaksanaan PKM ini diharapkan dapat meningkatkan kemampuanUMKM Abon Barokah untuk menambah minat daya beli masyarakat, dapat memasarkan dan menjualproduknya dengan lebih baik lagi, sehingga mampu bertahan di masa pandemi. Penyaluran abonayam beserta makanan pokok diharapkan menjadi sarana promosi bagi produk abon ayam UMKMAbon Barokah dan mampu mengurangi dampak pembatasan kegiatan sosial dan ekonomi bagimasyarakat di wilayah kabupaten/kota se-Jawa Timur.]]>
<![CDATA[Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit ]]>
<![CDATA[Ulfa Lailatul]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (745.276 KB)
|
DOI: 10.26740/akunesa.v10n1.p35-45
<![CDATA[Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik, sehingga tidak melanggar peraturan dan komite audit melaksanakan tugas, tanggungjawabnya sesuai POJK Nomor 55/POJK.04/2015.]]>
<![CDATA[Kelayakan Buku Ajar Analisis dan Perancangan Sistem Informasi ]]>
<![CDATA[Merlyana Dwinda Yanthi]]>;
<![CDATA[Loggar Bhilawa]]>;
<![CDATA[Cantika Sari Siregar]]>
<![CDATA[ Mimbar Ilmu Vol. 27 No. 2 (2022): Agustus ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/mi.v27i2.43997
<![CDATA[Masih rendahnya nilai mahasiswa yang telah menempuh mata kuliah Analisis dan Perancangan Sistem Informasi (APSI) menjadi salah satu alasan dalam melakukan penelitian perancangan dan pengembangan Buku Ajar. Penelitian ini bertujuan untuk merancang dan mengembangkan Buku Ajar sehingga dapat memudahkan Mahasiswa dan Dosen dalam memahami serta menjelaskan materi lebih baik. Jenis penelitian ini menggunakan model pengembangan ADDIE yang terdiri dari tahap Analysis, Design, Development, Implementation dan Evaluation. Teknik pengumpulan data menggunakan angket kuesioner dengan skala likert untuk validasi buku ajar yang diberikan kepada ahli materi, ahli bahasa, ahli desain (layout) dan angket uji coba buku ajar kepada mahasiswa aktif Program Studi S1 Akuntansi. Hasil uji validitas bahan ajar dari ke-3 ahli tersebut dengan nilai masing-masing 93%, 82% dan 80% sehingga dapat dikatakan buku ajar yang dibuat hasilnya sangat layak. Kemudian dilakukan uji coba ke mahasiswa melalui angket respon mahasiswa dan dilakukan evaluasi formatif. Produk yang dikembangkan dapat digunakan oleh Dosen sebagai buku ajar yang dapat membantu mahasiswa dalam memahami materi.]]>
<![CDATA[DAMPAK PENERAPAN PSAK 10 (REVISI 2010) MENGENAI PENGARUH PERUBAHAN KURS VALUTA ASING TERHADAP DAYA INFORMATIF LABA ]]>
<![CDATA[Arieftiara, Dianwicaksih]]>;
<![CDATA[Yanthi, Merlyana Dwinda]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the consequences of the implementation of PSAK No. 10 (2010) regarding The Effect of Changes in Foreign Exchange Rates on the informativeness of earnings. Our research sample consists of companies listed on Indonesia Stock Exchange (IDX) from 2010 until 2013. Using panel least square linear regression, this study finds that the implementation of PSAK No. 10 (2010) improves the informativeness of earnings which is measured by Earnings Response Coefficient (ERC). This is the first study that investigates the impact of the implementation of PSAK No. 10 (2010) on ERC, therefore this study contributes on providing evidence of the impact of accounting standard revision implementation on capital market aspect.]]>
<![CDATA[Kontribusi Intellectual Capital Terhadap Kinerja Keuangan, Nilai Perusahaan dan Harga Saham ]]>
<![CDATA[I Kadek Suryana Wardifa]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Jurnal Akuntansi Vol 11 No 1 (2022): AKUNESA (September 2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26740/akunesa.v11n1.p11-24
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan, nilai perusahaan dan harga saham di Indonesia. Populasi pada penelitian ini adalah perusahaan teknologi, healthcare dan telekomunikasi yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2016 – 2020, dengan total 50 data pengamatan melalui purposive sampling. Uji regresi linier sederhana digunakan untuk menguji hipotesis pengaruh variabel independen (intellectual capital) terhadap variabel dependen penelitian (kinerja keuangan, nilai perusahaan dan harga saham). Hasil pengujian menunjukan bahwa intellectual capital berpengaruh terhadap kinerja keuangan, nilai perusahaan dan harga saham secara positif dan signifikan. Intellectual capital diketahui berkontribusi dalam pemanfaatan potensi human capital, structural capital, relational capital dan physical capital secara bersama-sama untuk menciptakan nilai (value creation) bagi perusahaan yang akhirnya mampu mendorong kinerja perusahaan. Intellectual capital meningkatkan profitabilitas yang selanjutnya mampu meningkatkan nilai perusahaan dan kepercayaan investor dalam meningkatkan harga saham.]]>
<![CDATA[Determining Factors of Corporate Governance in Women Corporative of East Java Indonesia ]]>
<![CDATA[Eni Wuryani]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26740/jaj.v11n2.p136-148
<![CDATA[All over the world want organizations to be sustainable, like organizations in Indonesia. Corporate governance (CG) implementation is a must in an organization. The application of corporate governance in Indonesia is applied to organizations in the form of cooperatives. The study aimed to determine factors of corporate governance in women corporative of East Java, Indonesia. Factors that include corporate governance are internal control, the rules for members, annual member meetings. The object of this study was 159 Cooperatives in East Java, Indonesia. The implementation of coporate governance in women's cooperatives has been going well, judging by the cooperative's performance appraisal. The implementation of internal control still needs to be improved. Cooperative members have mostly fulfilled their obligations as members through payment of basic contributions and mandatory contributions. The meeting held by members of most women's cooperatives was carried out on time. Cooperatives are microfinance institutions for cooperative members. Cooperatives are organizations that are established for the welfare of members. Implementation of corporate governance in women's cooperatives will improve cooperative performance.]]>
<![CDATA[PENGARUH PENGGUNAAN E-MONEY TERHADAP MINAT MENABUNG MASYARAKAT USIA PRODUKTIF DI SURABAYA ]]>
<![CDATA[Ervina Agmarita]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35449/jemasi.v18i2.547
<![CDATA[Electronic Money (E-Money) defined as internet-based money or chip-based money which transactions involve internet network users, electronic money is prepaid value which the transaction only done after users make a payment in cash or non-cash. Saving Interest described as an individual's interest in setting aside some money or income and saving on a particular institution or depository. This study was conducted in Surabaya with 160 sample. The type of research conducted is causal associative research with multiple linear analysis statistical test and the approach used in this study is quantitative approach. Independent variables used in this study are the ease in the use of E-Money, the benefits in the use of E-Money, and subjective norms in the use of E-money with the dependent variable saving interest. This study was conducted to determine whether the supporting variables in the use of E-Money has an influence on the interest in saving of Surabaya Citizen. The results showed that the use of E-Money affects the interest in saving people, more specifically the ease variable, and subjective norms are considered to have an influence on the interest in saving people, while the benefit variable is considered to have no influence on the interest in saving people.]]>
<![CDATA[Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan ]]>
<![CDATA[Habib Sholeh]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33059/jensi.v7i2.8071
<![CDATA[This study aims to find out about analyze and explain the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2021 using the Economic Value Added (EVA) method. This study is a quantitative descriptive research. The sample used in this research includes Bank Central Asia Tbk, Bank Negara Indonesia Tbk, Bank Rakyat Indonesia Tbk, Bank Mandiri Tbk, and Bank Tabungan Negara Tbk. The sampling technique employed in this research is purposive sampling with the following criteria: banking institutions that have gone public on the Indonesia Stock Exchange, banking institutions that have presented complete financial data and published it during the research period from 2017 to 2021, and banks included in the LQ45 index of the Indonesia Stock Exchange (BEI) for the period 2017-2021. The results of the research indicate that the five banking companies mentioned had positive EVA values during the period 2017-2021. This implies that these banking companies listed on the LQ45 Index of the Indonesia Stock Exchange for the period 2017-2021 demonstrated good performance and were able to create economic value added for investors. However, this research has several limitations, including the use of only one method to measure the financial performance of banking companies and a small sample size of 5 companies. Future research is recommended to employ multiple measurement methods to assess performance and increase the sample size to obtain better data.]]>
<![CDATA[Pengaruh rasio keuangan terhadap financial distress di masa pandemi covid-19 ]]>
<![CDATA[Oktaviani, Fefianti Dwi Putri]]>;
<![CDATA[Yanthi, Merlyana Dwinda]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (422.069 KB)
|
DOI: 10.32670/fairvalue.v4i9.1560
<![CDATA[The purpose of writing in this article is to find out how profitability, liquidity and leverage affect financial difficulties. The population, in 2020 there are 78 F&G and transportation companies in the 2020 IDX. This is a type of qualitative research with secondary data from company finance reports. This study tries to use a purposive sampling technique which has a total sample of 67 from 78 companies. SPSS version 23 application was used for data analysis of the form of logistic regression. This study resulted in <0.05 which is a significant value. This shows that profitability, liquidity and leverage influence each other to predict companies in financial distress. Partially, according to the test results based on the model test, the profitability and leverage variables have a significance value > 0.05, and also these variables do not affect financial distress conditions. While the liquidity variable has a significance value of <0.05, so liquidity has a negative effect on financial distress conditions.]]>
<![CDATA[PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR) ]]>
<![CDATA[Fauziah, Katherine]]>;
<![CDATA[Dwinda Yanthi, Merlyana]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (270.932 KB)
|
DOI: 10.29407/jae.v6i2.15992
<![CDATA[The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.]]>
