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ANALISIS FUNDAMENTAL LAPORAN KEUANGAN DENGAN PENDEKATAN PRICE EARNING RATIO (PER) TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Permana, Angga Wahyu Bintang; Yanthi, Merlyana Dwinda
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13381

Tujuan dari penelitian ini adalah untuk mengevaluasi pilihan investasi dengan menganalisis laporan keuangan periode 2016-2023 dengan menggunakan metode Price Earnings Ratio (PER). Analisis fundamental digunakan untuk menentukan nilai intrinsik dalam rangka keputusan investasi dengan menggunakan indikator keuangan seperti Return on Equity (ROE), Dividend Payout Ratio (DPR), Earning per Share (EPS), Dividend per Share (DPS), dan Price. Data diperoleh dengan menggunakan data sekunder dari laporan tahunan PT BBCA, BBRI, BBNI dan BMRI periode 2016-2023. Hasil penelitian ini menunjukkan bahwa berdasarkan analisis nilai intrinsik harga pasar Q2 2024, PT. Bank Central Asia, Tbk dan PT. Bank Mandiri, Tbk dinilai sebagai saham dengan harga yang mahal karena harga pasar diatas harga intrinsik (overvalued). Maka keputusan investasi sebaiknya dilakukan dengan membeli saham. Sedangkan harga pasar saham PT. Bank Rakyat Indonesia, Tbk dan PT. Bank Negara Indonesia, Tbk dapat dikatakan sebagai saham terjangkau atau murah karena harga pasar dibawah harga intrinsik (undervalued) dan keputusan investasi sebaiknya dilakukan dengan membeli saham.

Analysis Size Company and Size Public Accountant Firm on Audit Quality with Time Budget Pressure As a Moderating Variable Nida Fitria Nurani Putri Majid; Merlyana Dwinda Yanthi
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p233-244

This study aims to analyze the effect of company size , size of the Public Accounting Firm (KAP) on audit quality by considering time budget pressure as a moderator. The population data used is all mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study used a purposive sampling method and obtained a sample of 228 companies . The data was analyzed using moderation regression analysis (MRA). The results showed that the size of the Public Accounting Firm (KAP) has a positive effect on audit quality , while company size has no effect on audit quality . In addition , time budget pressure cannot moderate the effect between company size and Public Accounting Firm (KAP) size on audit quality .

PENERAPAN APLIKASI BERBASIS ACCESS PADA UMKM KELOMPOK TANI KOPI SUMBER KEMBANG JEMBER JAWA TIMUR UNTUK MEWUJUDKAN KAMPUNG WONDER COFFEE Putra, Rediyanto; Kusumaningtias, Rohmawati; Yanthi, Merlyana Dwinda; Hidayat, Rendra Arief; Laksono, Bayu Rama; Nerisafitra, Paramitha
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 5 No. 2 (2024): Vol. 5 No. 2 oktober 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i2.5981

Pencatatan manual oleh UMKM menjadi salah satu tantangan bagi pemilik usaha dalam menilai status keuangan dari usahanya, hal ini disebabkan minimnya keakurasian data keuangan dengan metode manual. Oleh sebab itu salah satu tujuan dalam kegiatan PKM ini adalah untuk membahas salah satu program pengenalan teknologi dari para penulis yakni penerapan sistem pencatatan akuntansi menggunakan aplikasi berbasis access dalam meningkatkan pengoprasian dan administrasi masalah keuangan dalam mengembangkan sistem pencatatan keuangan dengan memfasilitasi pemantauan keuangan usaha oleh pemilih sebagai pedoman pengambilan keputusan usaha. Sistem yang diusulkan akan menyediakan platform untuk mendokumentasikan transaksi pembelian, penjualan, dan pelacakan inventaris. Pada kegiatan ini menggunakan metode wawancara, observasi, dan dokumentasi. Kegiatan praktik ini menghasilkan laporan keuangan yang komprehensif dan tepat, termasuk laporan pembelian, penjualan serta persediaan. Hasil kegiatan menunjukkan bahwa Wanita tani kopi sumber kembang telah memahami bagaimana cara untuk mengoperasikan aplikasi keuangan berbasis access ini. Selain itu, hasil kegiatan juga menunjukkan bahwa wanita tani kopi Sumber Kembang telah siap untuk menggunakan aplikasi keuangan ini.

Perception of Service Quality Academic Community Faculty of Economics and Business, Universitas Negeri Surabaya Trisnawati, Novi; Arifah, Ika Dyah Candra; Yanthi, Merlyana Dwinda; Prakoso, Albrian Fiky; Indrarini, Rachma; Kusumawati, Nunik Dwi; Robbani, Abdullah Azzam
International Journal of Emerging Research and Review Vol. 3 No. 4 (2025): December
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v3i4.124

Objective: Service quality refers to the evaluation or overview of the extent to which a service meets or exceeds customer expectations. Continuous improvement is the most important part of achieving better performance. Of course, stakeholder expectations and desires are increasing and it is necessary to fulfill these needs so that the organization is always fit with the environment. Method: This research is included in quantitative research and uses the Servqual service quality measurement method. Respondents in this study were the Academic Community of the Faculty of Economics and Business, Unesa. Results: The results of this study, namely lecturer services, show that the level of conformity with expectations felt in the responsiveness aspect is 85.95%. Therefore, overall the total conformity between reality and expectations from the lecturer satisfaction survey is 88.85%. The results of the study on student services show that the total conformity between reality and expectations felt by students is based on the average of the mean of the five dimensions of the satisfaction survey, which is 94.63%. The results of educational staff services show that the total conformity between reality and expectations felt by educational staff from the satisfaction survey is 94.99%. This shows that overall the quality of service at FEB Unesa is very good, there are only a few items that need improvement in service improvement. Novelty: The novelty of this research lies in the simultaneous use of the SERVQUAL method to analyze service satisfaction from three main stakeholder groups (lecturers, students, and education staff) in one faculty of higher education.

The Influence of Understanding E-Commerce, Accounting Information Systems, and Business Capital on Decision Making in Entrepreneurship Salviano, Feby Angelica; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.405

This study was conducted to examine the influence of e-commerce understanding, AIS, and venture capital on entrepreneurial decision-making. This study was conducted at Surabaya State University. The data collection method used a questionnaire distributed to accounting students. The population in this study was accounting students who had taken or completed the Accounting Information Systems and Entrepreneurship courses or entrepreneurial practices. The data used in this study were primary data obtained from distributing questionnaires to 177 respondents using purposive sampling techniques. Data analysis used multiple regression analysis. The results of this study stated that e-commerce understanding had a positive effect on entrepreneurial decision-making, Accounting Information Systems had a positive effect on entrepreneurial decision-making, and venture capital had a positive effect on entrepreneurial decision-making. Simultaneous testing also indicated that e-commerce understanding, Accounting Information Systems, and venture capital had a significant positive effect, accounting for 51% of the influence of the independent variables on the dependent variable.

The Influence of Accounting Information Systems on the Financial Performance of Business Actors in E-Commerce Permatasari, Uut; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.407

This study aims to examine the influence of accounting information systems, measured using proxy measures of perceived usefulness and perceived ease of use, on the financial performance of e-commerce businesses. This topic was chosen due to the issue of diverse understandings of business actors regarding accounting information systems in e-commerce, which are considered to influence the effectiveness of financial performance. The method used is a quantitative approach with a survey technique through questionnaires distributed to business actors. Data analysis used multiple linear regression with the SPSS program. The results of the study indicate that accounting information system variables, measured using proxy measures of perceived usefulness and perceived ease of use, have a positive effect on the financial performance of e-commerce businesses.

The Influence of Understanding E-Commerce, Accounting Information Systems, and Business Capital on Decision Making in Entrepreneurship Salviano, Feby Angelica; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.405

This study was conducted to examine the influence of e-commerce understanding, AIS, and venture capital on entrepreneurial decision-making. This study was conducted at Surabaya State University. The data collection method used a questionnaire distributed to accounting students. The population in this study was accounting students who had taken or completed the Accounting Information Systems and Entrepreneurship courses or entrepreneurial practices. The data used in this study were primary data obtained from distributing questionnaires to 177 respondents using purposive sampling techniques. Data analysis used multiple regression analysis. The results of this study stated that e-commerce understanding had a positive effect on entrepreneurial decision-making, Accounting Information Systems had a positive effect on entrepreneurial decision-making, and venture capital had a positive effect on entrepreneurial decision-making. Simultaneous testing also indicated that e-commerce understanding, Accounting Information Systems, and venture capital had a significant positive effect, accounting for 51% of the influence of the independent variables on the dependent variable.

The Influence of Accounting Information Systems on the Financial Performance of Business Actors in E-Commerce Permatasari, Uut; Yanthi, Merlyana Dwinda
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.407

This study aims to examine the influence of accounting information systems, measured using proxy measures of perceived usefulness and perceived ease of use, on the financial performance of e-commerce businesses. This topic was chosen due to the issue of diverse understandings of business actors regarding accounting information systems in e-commerce, which are considered to influence the effectiveness of financial performance. The method used is a quantitative approach with a survey technique through questionnaires distributed to business actors. Data analysis used multiple linear regression with the SPSS program. The results of the study indicate that accounting information system variables, measured using proxy measures of perceived usefulness and perceived ease of use, have a positive effect on the financial performance of e-commerce businesses.

Pengaruh Kualitas Informasi Akuntansi dan Keamanan Sistem Terhadap Kepuasan Pengguna Aplikasi Berbasis Mobile Banking Almira, Diesha; Yanthi, Merlyana Dwinda
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8916

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sistem informasi akuntansi dan keamanan sistem terhadap kepuasan pengguna aplikasi berbasis mobile banking. Penelitian ini menggunakan metode pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner dan penentuan sempel menggunakan metode purposive sampling, sehingga kriteria sempel yaitu nasabah Bank Syariah KCP Mojokerto Gajah Mada pengguna Byond by BSI. Data yang diperoleh dianalisis menggunakan regresi linear berganda untuk mengetahui seberapa besar pengaruh masing-masing variabel independen terhadap variabel dependen, yaitu kepuasan pengguna. Hasil penelitian menunjukkan bahwa kualitas sistem informasi akuntansi dan keamanan sistem berpengaruh positif terhadap kepuasan pengguna aplikasi mobile banking.

Evaluation of Internationally Accredited Study Programs through Learning Quality Audits in Maintaining the Quality of Education Indrarini, Rachma; Prakoso, Albrian Fiky; Trisnawati, Novi; Yanthi, Merlyana Dwinda; Arifah, Ika Dyah Candra; Kusumawati, Nunik Dwi; Westermann, Alena
International Journal of Emerging Research and Review Vol. 3 No. 4 (2025): December
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v3i4.146

Objective: This study evaluates internationally accredited study programs through a learning quality audit to ensure the sustainability of educational quality. Method: A qualitative descriptive approach was employed, collecting data through This study employs an audit method using the CIPP evaluation model (context, input, process, and product). Several stages carried out in the evaluation include Preparing the Evaluation Plan, Verifying Data, Processing and Analyzing Data, Providing Interpretation, and Drawing Conclusions. Results: The results indicate variations in compliance among study programs, where programs that have been accredited show better performance but still face challenges in curriculum restructuring, academic documentation, and international collaboration. Meanwhile, study programs that are in the process of accreditation have greater weaknesses, particularly related to evidence-based accreditation and follow-up mechanisms. This audit emphasizes the importance of continuous improvement, strengthening internationalization, and systematic documentation. Novelty: This research refers to two international accreditation monitoring simultaneously, namely AQAS and Acquin.

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