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Pemberdayaan Masyarakat Guna Menambah Nilai Ekonomi Warga Desa Pernajuh Bangkalan Tyasha Ayu Melynda Sari; Mohammad Alif Agus Saputro; Muhammad Irsyad; Muallim Supra Yogi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.10150

Abstract

ABSTRAKDesa Pernajuh Kecamatan Socah dan Daerah Pesisir Kecamatan Labang merupakan desa yang terletak dekat dengan pantai. Kecamatan Socah menjadi TPA dari Kabupaten Bangkalan yang menyebabkan sampah yang ada di Bangkalan mengalami penumpukan. Paving block menjadi salah satu cara untuk memanfaatkan sampah plastik untuk digunakan sebagai membuka peluang pekerjaan kepada masyarakat lain dan memberikan tambahan penghasilan. Pemberian pemahaman dan cara pembuatan kepada para pemuda juga dilakukan untuk membantu mengurangi penumpukan sampah dengan memanfaatkannya melalui daur ulang menjadi paving block. Pemilihan plastik jenis PTE dipilih karena plastic jenis ini sangat tidak diperbolehkan untuk dipakai berulang kalai atau hanya dipakai hanya satu kali. Plastik yang berasal dari bahan-bahan yang dapat berbahaya bagi kesehatan tubuh manusia. Selain itu edukasi secara langsung kepada masyarakat secara door to door dan juga dengan menggunakan flyer mengenai penjelasan Covid-19. Pelaksanaan kegiatan dilakukan dengan mengedukasi masyarakat mengenai penerapan protokol kesehatan berupa penjelasan penerapan 5M dan pemakaian masker dengan benar. Pembagian sembako dilakukan kepada masyarakat untuk membantu mengurangi dampak Covid-19.
Characteristic Board Of Directors And Investment Opportunity Set On Firm Value Halimatus Sa’diyah; Tyasha Ayu Melynda Sari
SUSTAINABLE JURNAL AKUNTANSI Vol 1 No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.12 KB) | DOI: 10.30651/stb.v1i2.10709

Abstract

The purpose of this study was to examine the effect of the characteristics of the directors and the Investment Opportunity Set (IOS) on firm value. The characteristics of the directors consist of age and gender. The sample used in this study is the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange (IDX) since the 2014-2018 period with purposive sampling method. The valid sample in this study is 218 observations for the CEO Age proxy, 219 observations for CEO Gender, and 220 observations for the Investment Opportunity Set. The data analysis technique used in this study used multiple linear regression analysis. Hypothesis testing is done by t-statistical test, F-statistical test, and the coefficient of determination (R2) test. The results showed that the age of the directors and the gender of the directors had no significant effect on firm value, while the Investment Opportunity Set (IOS) had a significant effect on firm value.
Beburughen Becce’ dalam Saloka Madura Sebagai Nasehat bagi Auditor Moh. Baqir Ainun; Tyasha Ayu Melynda Sari
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 2 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.266 KB) | DOI: 10.30812/rekan.v2i2.1472

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Every ethnicity and culture is unique and contains good ethics for society. Various advice and advice from parents, teachers, and tribal leaders can be conveyed in unique ways such as through the typical proverb of the culture itself. This paper explores how beburghen becce' (good advice) contained in saloka Madura can be advice for auditors in carrying out the audit process so that accounting scandals such as Arthur Andersen and Enron do not recur. The research method used is the study of literature obtained from various sources. This paper explains that beburughen becce' (good advice) contained in saloka Madura such as pakoh ngenneng ka kaju (nails stuck to wood), lakona lakone kennengnganna kennengnge (employees work on the place they live in), mon kerras paakerres (if it is hard it must be crispy), oreng jhujhur mate ngonjhur (honest people die long), and sweet jhe' dhuli kalodhu' pae' jhe' dhuli paloa (sweet, don't swallow bitter, don't immediately spit it out) can provide advice for auditors to carry out audits with independence, responsibility, objectivity, integrity, and skeptical.
PENGARUH KOMISARIS ASING DAN DIREKSI ASING TERHADAP STRUKTUR MODAL Tyasha Ayu Melinda Sari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 4 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.792 KB) | DOI: 10.24034/j25485024.y2019.v3.i4.4196

Abstract

ABSTRACT This study aims to examine the influence of the Foreign Commissioner and the Foreign Directors on the Capital Structure. Determination of the sample in this study using a purposive sampling method. Based on the sampling criteria obtained as many as 6 manufacturing companies listed on the Indonesia Stock Exchange during 2012-2016, so the number of samples in this study was 31 observations. This study uses multiple linear regression analysis techniques with SPSS (Statistical Product and Service Solutions) tools. The results showed that foreign directors and commissioners had a significant effect on capital structure. This happens because the company will maintain funding conditions that can endanger operational activities and the company's sustainability. Foreign commissioners and foreign directors who have broader scientific expertise can be utilized by the company when implementing its expansion movement from a variety of strategic market share so that it has more ability and knowledge to conduct oversight and policy making by managerial. This study also uses control variables namely Growth of Sales (Growth), Effective Tax Rate (ETR), Dividend Payout Ratio (DPR), Managerial Ownership (KM), and Institutional Ownership (IC). The results show that only the variable but only the Dividend Payout Ratio (DPR) has a significant effect on the Capital Structure, and the Sales Growth (Growth), Effective Tax Rate (ETR), Managerial Ownership (KM), and Institutional Ownership (KI) variables have no significant effect on Capital Structure. Key words: Foreign Director, Foreign Commissioner, Capital Structure  ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh antara Komisaris Asing dan Direksi Asing terhadap Struktur Modal. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Berdasarkan kriteria pengambilan sampel diperoleh sebanyak 6 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2016, sehingga jumlah sampel dalam penelitian ini yaitu 31 pengamatan. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan alat bantu SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa komisaris dan direksi asing berpengaruh signifikan terhadap struktur modal. Hal ini terjadi karena perusahaan akan menjaga kondisi pendanaan yang dapat membahayakn kegiatan operasinal dan keberlanjutan hidup perusahaan. Komisaris asing dan direksi asing yang mempunyai keahlian ilmu pengetahuan yang lebih luas dapat dimanfaatkan perusahaan pada saat mengimplementasikan pergerakan ekspansinya dari berbagai macam pangsa pasar yang strategis sehingga memiliki kemampuan dan pengetahuan yang lebih untuk melakukan pengawasan dan pembuatan kebijakan yang dilakukan oleh manajerial. Penelitian ini juga menggunakan variable kontrol yaitu adalah Pertumbuhan Penjualan (Growth), Effective Tax Rate (ETR), Dividend Payout Ratio (DPR), Kepemilikan Manajerial (KM), dan Kepemilikan Institusional (KI). Hasilnya menunjukkan bahwa hanya variabel tetapi hanya Dividend Payout Ratio (DPR) berpengaruh signifikan terhadap Struktur Modal, dan variabel Pertumbuhan Penjualan (Growth), Effective Tax Rate (ETR), Kepemilikan Manajerial (KM), dan Kepemilikan Institusional (KI) berpengaruh tidak signifikan terhadap Struktur Modal. Kata kunci: Direktur Asing, Komisaris Asing, Struktur Modal
TOURISM INDUSTRY BANKRUPTCY ANALYSIS OF IMPACT COVID-19 PANDEMIC Rieska Maharani; Tyasha Ayu Melynda Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3453

Abstract

This study aims to determine the bankruptcy analysis used in tourism industry companies due to the impact of Covid-19 in Indonesia. This study uses four bankruptcy analyzes, namely Springate (S-Score), Zmijewski analysis (X-Score), Grover analysis (G-Score), and Altman analysis (Z-Score). The sample used is a restaurant, hotel, and tourism company listed on the IDX during 2018-2020. The sampling technique was purposive sampling with a total sample of 27 companies. The results showed that the analysis, namely Springate (S-Score) there were 25 companies in a state of bankruptcy and two companies in good health, Zmijewski analysis (X-Score) there were four companies in bankruptcy and 23 companies in good health, Grover analysis (G-Score) Score) there are 14 companies in bankruptcy and 13 companies in good health, and Altman analysis (Z-Score) there are 18 companies in a state of bankruptcy, five companies in a state of a gray area (gray), and four companies in a state not bankrupt. The occurrence of Covid-19 in Indonesia also has an impact on tourism and its supporting sectors such as restaurants and hotels. The reason is the policies that have been set by the government to suppress the growth of Covid-19.
Pengaruh Cashless Society dan Cashback Terhadap Gaya Hidup Masyarakat (Studi Kasus Pada Pengguna Shopeepay Di Kelurahan TAKAL Surabaya) Ayu Camelia Rahma; Fitri Nuraini; Tyasha Ayu Melynda Sari
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.15906

Abstract

ABSTRACTIts part in the technology and information systems development. Has presented non-cash payment instrument (cashless). This research was conducted on respondents who used the shopeepay application in TAKAL Village, Surabaya. The purposes of this study were to find out whether a cashless society had a partial effect on the lifestyle of the people in Takal Village Surabaya, find out whether cashback had a partial effect on the lifestyle of the people in Takal village Surabaya, find out if Habit has an effect on cashless society, and find out if Intention has an effect on cashless society. This research method used a quantitative approach. The data was obtained using a questionnaire and processed by SmartPLS 3.0 application. The sample in this study was 100 respondents. The method of determining the sample in this study used the Accidental Sampling method with the criteria that people have bought and used the Shopeepay application. The results of this study indicated that Cashless Society and Cashback affected people's lifestyles in TAKAL Village Surabaya, Habit has no effect on the Cahless society and intention has an effect on the Cashless SocietyABSTRAKPada sektor keuangan, peranan dari perkembangan teknologi dan sistem informasi telah menghadirkan alat pembayaran non tunai (cashless). Penelitian ini dilakukan pada responden yang menggunakan aplikasi shopeepay di Kelurahan TAKAL Surabaya. Tujuan penelitian ini adalah, untuk mengetahui apakah cashless society berpengaruh pada gaya hidup masyarakat di Kelurahan Takal Surabaya, untuk mengetahui apakah cashback berpengaruh pada gaya hidup masyarakat Kelurahan Takal Surabaya, untuk mengetahui apakah Habit berpengaruh pada cashless society, untuk mengetahui apakah Intention berpengaruh pada cashless society. Metode penelitian ini menggunakan pendekatan kuantitatif. Data diperoleh menggunakan kuesioner dan data diolah dengan bantuan Aplikasi SmartPLS 3.0. Adapun sampel dalam penelitian ini sebanyak 100 responden. Metode penentuan sampel pada penelitian ini menggunakan metode Accidental Sampling dengan kriteria masyarakat pernah membeli dan menggunakan aplikasi shopeepay. Hasil penelitian ini menunjukkan bahwa Cashless Society dan Cashback berpengaruh terhadap Gaya Hidup masyarakat di Kelurahan TAKAL Surabaya, Habit tidak berpengaruh terhadap Cahless society dan Intention berperngaruh terhadap Cashless Society.
Good Corporate Governance Dalam Memprediksi Profitabilitas Perusahaan Pertambangan Yang Go Public Di Indonesia Nurullaili Mauliddah; Tyasha Ayu Melynda Sari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2538

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This study aims to analyze the conditions of GCG implementation in mining companies that go public in Indonesia and how it affects the profitability of companies proxied using Return on Equity (ROE). The independent variables in this study are GCG scores, managerial ownership, institutional ownership and DER. The data used is secondary data sourced from the Indonesia Stock Exchange in 2014-2019 with a sample of 10 mining companies that have passed as a sample through purposive sampling with several criteria. The results showed that GCG and managerial ownership had no significant effect on ROE, while institutional ownership and DER significantly adversely affected ROE. Exemplary GCG implementation and proper debt management will have an impact on increasing profitability.
Peran Devidend Policy Pada Solvensi dan Kinerja Keungan Terhadap Nilai Perusahaan Marista Oktaviani; Tyasha Ayu Melynda Sari; Adhar Putra Setiawan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2764

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This research is a descriptive research with a quantitative approach. The sample is a consumer goods industrial company. The data collection method used purposive sampling. The data analysis technique used is SEM model analysis with SmartPls analysis tool. The results showed that the current ratio had a significant positive effect on firm value and earnings per share had no effect on firm value. Dividend policy in this study is used as a moderating variable. The results of the dividend policy moderate the relationship between the current ratio and earnings per share on firm value.
MOTIVASI KERJA MEMEDIASI PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS UMKM MASYARAKAT PESISIR SURABAYA Mochamad Mochklas; Dwi Songgo Panggayudi; Nurullaili Mauliddah; Tyasha Ayu Melynda Sari; Rina Maretasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5475

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The development of MSMEs in coastal communities needs to be fostered and developed so that they can contribute to the economy of the family and the country. MSMEs productivity is an indicator that determines how efficiently MSMEs can run their business. This study aims to analyze the effect of training and work motivation on the productivity of MSMEs in coastal communities. This research method uses a quantitative method, where the population is MSMEs in the Bulak District area of Surabaya, based on the sample criteria the number of samples used in this study were 90 MSME actors. Incoming and appropriate data is processed and analyzed using SEM PLS. This study found that training and work motivation had a significant effect on increasing the productivity of MSMEs in coastal communities and work motivation mediated the effect of training on the productivity of MSMEs in coastal communities. To increase the productivity of MSMEs in coastal communities, they need to be equipped with knowledge and skills through training. The training program must be in accordance with the characteristics of MSMEs in coastal communities, so that the results of the training will motivate MSMEs in coastal communities to become independent, professional and competitive entrepreneurs.
The Influence of CEO Characteristics on the Corporate Gov-ernance Index (CGI) with Corporate Secretary Characteristics as a Moderating Variable Moh. Baqir Ainun; Tyasha Ayu Melynda Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5206

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This study aims to examine the effect of CEO characteristics on the Corporate Governance Index (CGI) with the characteristics of the corpo-rate secretary as a moderating variable. The sample used is a company listed on the Indonesia Stock Exchange for the 2018-2022 period with a total of 939 observations. We offer novelty in the form of a combination of Shahwan's (2015) and Al-Hadi et al's (2017) CGI measurements to com-plement the shortcomings of both measurements and produce better re-search results and reduce bias. The data analysis used to answer the hy-pothesis is moderating regression analysis. The results showed that the characteristics of CEO age and CEO tenure had a significant effect on CGI. The characteristic of corporate secretary age is proven to moderate the effect of CEO age on CGI. The characteristics of corporate secretary tenure are proven to moderate the influence of CEO tenure on CGI. This research adds to the literature on CEO characteristics, characteristics of corporate secretaries and CGI, and provides important information that corporate secretaries need to pay attention to.