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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Dinamika Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu JAE (Jurnal Akuntansi dan Ekonomi) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Community Engagement and Emergence Journal (CEEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Emerging Research and Review Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management
Merlyana Dwinda Yanthi
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Pendampingan Penyusunan Program Kerja BPD dalam Meningkatkan Akuntabilitas Desa Haryati, Haryati; Pujiono, Pujiono; Nuswantara, Dian Anita; Yanthi, Merlyana Dwinda; Siregar, Cantika Sari
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p9-15

Abstract

Badan Permusyawaratan Desa (BPD) is a solid partner of the village government in building and prospering the people as well as the full holder and implementer of village community sovereignty and plays a role not as an extension of the government, but rather as a representative of the community as well as an intermediary between the community and the Village Government. Village management must meet the principles: (1) Legal Certainty, (2) Orderly Administration of Government, (3) Orderly Public Interest, (4) Openness, (5) Proportionality, (6) Professionalism, (7) Accountability, (8) Effectiveness and efficiency, (9) Local wisdom, (10) Diversity, and (11) Participatory. Of all the principles of village management, the principles of accountability and transparency are often not met, thereby increasing the opportunity for fraud to occur, so assistance is needed in the preparation of BPD work programs in increasing village accountability. Mentoring activities succeeded in increasing the competence of village officials in the preparation of BPD work programs to improve accountability and good transparency. This can be seen from the increasing value of the acquisition of pretest scores above 70 by 69% and posttest scores above 70 by 89%.
Pendampingan Pemanfaatan Media Sosial atau E-Commerce dalam Upaya Pengenalan Produk dan Peningkatan Penjualan Satyawan, Made Dudy; Triani , Ni Nyoman Alit; Yanthi, Merlyana Dwinda; Bhilawa, Loggar; Aisyahturrahmi, Aisyahturrahmi
Abimanyu : Jornal of Community Engagement Vol 4 No 2 (2023): August 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n2.p46-52

Abstract

The era of digitalization affects business behavior, not only business actors whose business models change from conventional methods to the use of information technology but also the behavior of consumers who shop through social media platforms or e-commerce. Service partners who are SMEs business actors and BUMDes management bodies in villages in Bojonegoro Regency, East Java, have problems introducing their businesses and products or services. Conventional methods sacrifice marketing costs that are not small and have the potential to fail, as well as the capital spent on shop rentals. The increasing number of mobile and internet users in Indonesia is an opportunity to expand the market and marketing of products or services owned by service partners. Utilization of Social Media or E-Commerce is an effort to introduce products and increase sales of partner businesses. The service implementation methods include the creation of a product catalog, selection, and training on the use of social media or e-commerce
Factor That Influencing Sustainability Performance in Cement Manufacturing Companies Listed on The Indonesia Stock Fitri Anggra Eni; Merlyana Dwinda Yanthi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2857

Abstract

Digital technology rapid user growth over the years gives opportunity for new startup to join this market. In financial industry, cashless payment system become more popular and one of them is mobile wallet. Mobile wallet is gaining popularity during the Covid-19 pandemic and still growing until this day as a new mode of payment system due to it’s simplicity and QR-code based scan-to-pay method that gains millions of user in Indonesia. However, there is still some scepticism among users about it’s safety and merit that can cause hindrance on their intention to adopt it. Thus, this study intends to find out aspects that could trigger user intention on adapting Gopay, the most well known mobile wallet in Indonesia as a payment system. Extended-TAM model consist of perceived usefulness, perceived ease of use, and trust is used as a primary theory. Primary data is collected by an online-based survey to 114 respondents then analyzed with PLS-SEM (SmartPLS 4.1.0.2). The analysis indicate that perceived usefulness and trust impacts behavioral intention significantly, while perceived ease of use shows no influence towards behavioral intention.
Pengaruh Literasi Keuangan dan Persepsi Risiko pada Mahasiswa di Surabaya Terhadap Pencegahan Investasi Ilegal Nadya Meisya Nilasetiyowati; Yanthi, Merlyana Dwinda
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): 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.v6i7.3309

Abstract

Students utilize technology to invest which can make it easier for them to access and learn about financial understanding. However, if access to investment is not balanced with an understanding of investment products and their mechanisms in the hope of getting large returns, it will become an opportunity for perpetrators of investment fraud. The aim of this research is to determine the influence of financial literacy and risk perception among students in Surabaya on preventing illegal investment. The method used in this research is quantitative. The population in this study were students who invested and were registered in 14 university investment galleries in Surabaya so that the sample obtained was 100 respondents and used a purposive sampling technique. Data collection is by using a questionnaire with Google Form. The results of the research show that financial literacy influences the prevention of illegal investment, risk perception influences the prevention of illegal investment and financial literacy and risk perception simultaneously influence the prevention of illegal investment.
Faktor yang Memengaruhi Prinsip Konservatisme Akuntansi di Perusahaan yang Terdaftar di Bursa Efek Indonesia Mardatillah, Alya; Yanthi, Merlyana Dwinda
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): 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.v6i10.3562

Abstract

Financial reports are guidelines used by various parties in making decisions. However, based on the survey, there are several companies that manipulate financial reports for both personal and company interests.  One of the things that can cause financial reports to not be in accordance with the actual situation is the accounting method used, such as the application of accounting conservatism. This research was conducted to test the influence of the independent variables consisting of profitability, leverage, financial distress,  and managerial ownership on the dependent variable, namely accounting conservatism. The population of this research consists of 305 data from financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using purposive sampling techniques, only 87 data meet the research sample criteria and will be analyzed in this research. The research uses a multiple linear regression analysis method which aims to test the influence of more than one independent variable on one dependent variable. The results of this research are that profitability, leverage, financial distress, and managerial ownership simultanously influence accounting conservatism. Profitability, financial distress and leverage partially have no effect on accounting conservatism. Meanwhile, managerial ownership partially influences accounting conservatism.
Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada UMKM di Kabupaten Sidoarjo Salsabila Asadawa Tasya; Yanthi, Merlyana Dwinda
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): 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.v6i8.4390

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a crucial role in supporting the economy in Indonesia. Therefore, MSMEs need to enhance their competitiveness through the use of accounting information systems. The use of accounting information systems generates reliable business information, leading to better business decision-making. This study aims to identify the factors that influence the use of accounting information systems in MSMEs, which include educational background, availability of technological facilities, business scale, and accounting training. The subjects of this study are the owners/managers of MSMEs operating in Sidoarjo Regency. The data used in this research is primary data obtained from questionnaires distributed to respondents. The sample used in this study consists of 97 respondents. The data analysis techniques employed include descriptive statistics, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, and hypothesis tests using SPSS 25. The results show that educational background, availability of technological facilities, business scale, and accounting training positively influence the use of accounting information systems in MSMEs in Sidoarjo Regency.
Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Harga Saham Perusahaan Subsektor Telekomunikasi Yang Terdaftar Di BEI Kusviana, Fika; Merlyana Dwinda Yanthi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1428

Abstract

The company's financial performance can describe the high and low share prices. The aim of this research is to determine the effect of profitability, liquidity and solvency on share prices in telecommunications subsector companies listed on the IDX in 2018-2021. The population used is telecommunications subsector companies registered on the IDX that meet the required criteria. The data source uses secondary data in the form of financial reports obtained from the official BEI website. This research uses descriptive statistical analysis test techniques, classical assumption tests, multiple linear regression analysis, t test, and f test which can prove the hypothesis assisted by SPSS 26 software. The results of this research show simultaneously (F Test) the three independent variables, namely profitability which is measured using Return On Assets and Return On Equity, liquidity which is measured using the CR and QR, and solvency which is measured using the Debt to Assets Ratio and Debt to Equity Ratio have an influence on stock prices. Partially (T Test) shows that the CR and QR have an effect on stock prices, while the other variables, namely Return On Assets, Return On Equity, Debt to Assets Ratio, and Debt to Equity Ratio have no effect on stock prices.
Co-Authors Ahmad Hafidh Agustin Aisyahturrahmi, Aisyahturrahmi Albrian Fiky Prakoso Almira, Diesha Ambar Kusumaningsih Arifah, Ika Dyah Candra Bayu Rama Laksono Bramastio Wahyudi Cantika Sari Siregar Dewi Mufaridah Ayuningsih Dewi Prastiwi Dian Anita Nuswantara Dianwicaksih Arieftiara Eni Wuryani Ervina Agmarita Fauziah, Katherine Fitri Anggra Eni Habib Sholeh Halil Paino Haryati Haryati I Kadek Suryana Wardifa Jelin Maulidiavitasari Kusumawati, Nunik Dwi Kusviana, Fika Leny Yuanita Loggar Bhilawa LUCKY RACHMAWATI Made Dudy Satyawan Mardatillah, Alya Nadya Meisya Nilasetiyowati Nerisafitra, Paramitha Ni Nyoman Alit Triani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Nida Fitria Nurani Putri Majid Novi Trisnawati Oktaviani, Fefianti Dwi Putri Permana, Angga Wahyu Bintang Permatasari, Uut Pujiono Pujiono Rachma Indrarini Rediyanto Putra Rendra Arief Hidayat Robbani, Abdullah Azzam ROHMAWATI KUSUMANINGTIAS Salsabila Asadawa Tasya Salviano, Feby Angelica Triani , Ni Nyoman Alit Ulfa Lailatul Westermann, Alena