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All Journal The Indonesian Accounting Review EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Owner : Riset dan Jurnal Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) ASSET: Jurnal Manajemen dan Bisnis Journal of Management - Small and Medium Enterprises (SME's) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Empowerment Society Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Sustainable : Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing IJEIRC Journal of Economics and Economic Policy Gotong Royong
Sari, Tyasha Ayu Melynda
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Improving the Management of Diansati Waste Bank Through Digitalization of Marketing and Financial Management Mauliddah, Nurullaili; Hafiizh Tantri, Ashr; Melynda Sari, Tyasha Ayu; Monalisa, Monalisa; Artikawati Santoso, Oktavia
IMPOWERMENT SOCIETY Vol 8 No 1 (2025): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v8i1.1378

Abstract

Surabaya is inseparable from environmental health problems. The threat of disease due to the lack of environmental sanitation is a problem that always arises in everyday life. The concept of zero waste as a lifestyle aims to minimize the amount of waste produced every day, one of which is through reduce, recycle and reuse. Proper waste management will provide its own value to the community from both economic and social aspects. This community service activity uses an active participation approach with the Diansati Waste Bank social community. Bank Sampah Diansati has been using a manual packing activity process by stepping on foot. The activity process goes through the stages of program socialization, preparation of press machine design, preparation of social media design and e-commerce, demonstration of the use of tools, utilization of tools by partners, monitoring and evaluation. Partners in this community service activity have 32 members. The results of community service activities show that partners can utilize tools and get convenience with the hydraulic waste press machine. In addition, recycled products by partners such as shampoo from water hyacinth can be sold online, which so far has been sold in the neighborhood around the partner.
CEO Characteristics dan Intellectual Capital terhadap Kinerja Perusahaan Sari, Tyasha Ayu Melynda; Maulidah, Nurullaili
ASSET: Jurnal Manajemen dan Bisnis Vol 7, No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v7i2.10390

Abstract

Keberadaan seorang pemimpin yang disebut Chief Executive Officer (CEO) memiliki tanggung jawab yang besar dan memainkan peran penting dalam pengambilan keputusan strategis perusahaan. Penelitian ini bertujuan menguji pengaruh CEO characteristics dan intellectual capital terhadap kinerja perusahaan dengan menggunakan seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2028 dan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa CEO Age dan CEO Gender berpengaruh negatif dan signifikan terhadap kinerja perusahaan. CEO yang lebih tua cenderung berhati-hati dan menghindari risiko. Ketika mengambil risiko yang lebih rendah maka hasil yang akan didapat akan lebih rendah. Perbedaan psikologis antara pria dan wanita memiliki konsekuensi besar pada tata kelola perusahaan. Wanita memiliki persepsi yang berbeda tentang peran kepemimpinan yang biasanya lebih memperhatikan kepentingan pemangku kepentingan. CEO Education berpengaruh positif dan signifikan terhadap kinerja perusahaan. CEO dengan tingkat pendidikan yang lebih tinggi, cenderung memiliki pengetahuan yang lebih luas dan keterampilan analitis yang lebih baik. Hal ini memainkan peran penting dalam pengambilan keputusan strategis dan manajemen keuangan, yang dapat meningkatkan kinerja perusahaan. CEO tenure dan intellectual capital tidak berpengaruh signifikan terhadap kinerja perusahaan. CEO dengan masa jabatan yang panjang kemungkinan masih dalam comfort zone. Kinerja perusahaan tidak dipengaruhi oleh masa jabatan CEO karena dengan masa jabatan yang lama maupun pendek memiliki tugas dan tanggung jawab yang sama untuk mengelola kinerja perusahaan. Perusahaan dari industri berbeda memiliki jangkauan yang berbeda pada aset dan peluang dalam mengoperasikan bisnisnya dengan efektif, sehingga perusahaan membutuhkan lebih dari sekedar aset tetap (berwujud).
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND PROFITABILITY ON COMPANY VALUE Nuha , Hasna; Rusmawati, Zeni; Sari, Tyasha Ayu Melynda
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.76

Abstract

Objective: This study aims to test the effect of independent variables on the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Profitability, and the dependent variable is Company Value. Method: The method used in this study is a quantitative method. The population in this study was 32 technology companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used in this study was the purposive sampling technique and obtained a sample of 27 companies during the 2021-2023 period with a total sample of 81 financial reports. Hypothesis testing in this study used multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS) version 25 software. Results: In the results of this study, there were extreme data that caused the data to not be normally distributed, so it was necessary to do outlier data. After outlier, the data shows n or the number of samples is 65 from the total initial sample of 81 because 16 of the samples have extreme values or values that are very different from other data so they must be removed from the sample, because by removing data from the sample, the data can return to normal. The results of the study indicate that Good Corporate Governance (GCG) and Profitability do not affect the value of the company. Novelty: This study provides insights into the impact of Good Corporate Governance (GCG) and Profitability on Company Value, highlighting the necessity of data preprocessing through outlier removal to achieve normal distribution.
Pemberdayaan Masyarakat Guna Menambah Nilai Ekonomi Warga Desa Pernajuh Bangkalan Melynda Sari, Tyasha Ayu; Agus Saputro, Mohammad Alif; Irsyad, Muhammad; Yogi, Muallim Supra
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.
Professional ethics of accountants based on the Qur’an: Is it still relevant? Trihatmoko, Huda; Sari, Tyasha Ayu Melynda; Mubaraq, Muhammad Raihan
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

Abstract

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.
Co-Authors Adhar Putra Setiawan Adhar Putra Setiawan Agus Saputro, Mohammad Alif Artikawati Santoso, Oktavia Ayu Camelia Rahma Dwi Songgo Panggayudi Fitri Nuraini Hafiizh Tantri, Ashr Halimatus Sa’diyah Maharani , Rieska Marista Oktaviani Maulidah, Nurullaili Mauliddah, Nurullaili Mochamad Mochklas Moh. Baqir Ainun Moh. Baqir Ainun Mohammad Alif Agus Saputro Monalisa Monalisa Muallim Supra Yogi Mubaraq, Muhammad Raihan Muhammad Irsyad Muhammad Irsyad Nuha , Hasna Nurullaili Mauliddah Oktaviani, Marista Pradina, Sherly Budi Rieska Maharani Rina Maretasari Rusmawati, Zeni Sa'diyah, Halimatus Setiawan , Wahyu Setiawan, Adhar Putra Trihatmoko, Huda Yogi, Muallim Supra Yushartono, Irmanafia Putra Zeni Rusmawati