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<![CDATA[Pemberdayaan Masyarakat Guna Menambah Nilai Ekonomi Warga Desa Pernajuh Bangkalan ]]>
<![CDATA[Melynda Sari, Tyasha Ayu]]>;
<![CDATA[Agus Saputro, Mohammad Alif]]>;
<![CDATA[Irsyad, Muhammad]]>;
<![CDATA[Yogi, Muallim Supra]]>
<![CDATA[ Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2022): Februari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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DOI: 10.30651/aks.v6i1.10150
<![CDATA[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.]]>
<![CDATA[Professional ethics of accountants based on the Qur’an: Is it still relevant? ]]>
<![CDATA[Trihatmoko, Huda]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Mubaraq, Muhammad Raihan]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4214
<![CDATA[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.]]>
<![CDATA[Financial Resources And Corporate Performance ]]>
<![CDATA[Melynda Sari, Tyasha Ayu]]>;
<![CDATA[Sa'diyah, Halimatus]]>;
<![CDATA[Ainun, Moh. Baqir]]>
<![CDATA[ SUSTAINABLE Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v2i1.13269
<![CDATA[Tujuan: Dalam konteks Meningkatnya tingkat persaingan antar perusahaan akan meningkatkan kebutuhan perusahaan akan keunggulan bersaing agar mampu mempertahankan pasarnya. Studi ini bertujuan untuk menyelidiki pengaruh sumber daya keuangan terhadap kinerja perusahaan. Desain/metodologi/pendekatan: Berdasarkan sampel 1.637 perusahaan dengan metode purposive sampling yaitu kinerja perusahaan dan keuangan. Penulis menggunakan metode regresi linier berganda yang terdiri dari analisis deskriptif, matriks korelasi pearson dan spearman, uji hipotesis, dengan analisis kuantitatif untuk menyelidiki dampak sumber daya keuangan terhadap kinerja perusahaan. Temuan: penulis menemukan bahwa arus kas bebas dan likuiditas berpengaruh signifikan, sedangkan leverage tidak berpengaruh terhadap kinerja perusahaan. Keterbatasan/implikasi penelitian: Penelitian ini memiliki dua keterbatasan yaitu penulis hanya menggunakan variabel keuangan yang tidak bisa menggambarkan kinerja perusahaan secara keseluruhan. Penelitian di masa mendatang juga dapat menambah variabel tidak hanya berfokus pada data yang bersifat keuangan tetapi menambah variabel yang bersifat non keuangan. Misalkan Good Corporate Governance yang dapat memberikan hasil yang beragam untuk menciptkan kinerja Perusahaan yang dinilai dari nilai pasar, sehingga memberikan Gambaran lebih luas bagi pihak eksternal. Kata kunci: Laporan Tahunan, Keuangan, Kinerja]]>
<![CDATA[Financial Resources and Firm Performance ]]>
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Ainun, Moh. Baqir]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i3.2289
<![CDATA[This research aims to determine the effect of financial resources on company performance. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange 2016-2022. Company resources become an important part of the development the company, especially financial resources which are the main factor in carrying out the company's operational activities. The company's performance becomes benchmark for investors and creditors to assess the company's condition. The company's financial resources in this research come from cash flow, liquidity, and leverage. Cash flow used financial analysis to determine the income and expenses made by the company. Liquidity used to assess the company's ability to meet its obligations. Leverage as company debt used to finance and purchase company assets. The results showed that only free cash flow had significant effect on company performance. This happens because the company's performance is reflected in the higher will increase the amount of profit earned by investors. This shows that the company utilizes ability of the company's internal resources to utilize financial resources to create competitive advantage so that the company's performance can manage its cash flow to finance assets owned by the company. The results of this research support the resource-based theory-based view.]]>
<![CDATA[Pendampingan Manajemen Tata Kelola Keuangan Keluarga Islami di Kelurahan Kedungdoro Kecamatan Tegalsari Kota Surabaya ]]>
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Oktaviani, Marista]]>;
<![CDATA[Setiawan, Adhar Putra]]>
<![CDATA[ Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Yayasan Pondok Pesantren Sunan Bonang Tuban ]]>
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DOI: 10.61231/jp2m.v1i4.188
<![CDATA[The aim of this community service activity is to provide financial management knowledge to the people of Kedungdoro Tegasari sub-district, Surabaya. The method used in implementing community service is through socialization and counseling activities carried out at the Surabyan I Village RT 01 RW 02 Kedungdoro Subdistrict, Tegalsari District, Surabaya City. The activity aims for housewives to understand the importance of the mother's role in the family, especially managing family finances. Family financial management is an activity of planning, managing, storing and controlling funds and assets owned by a family. Family financial management must be planned carefully so that problems do not arise in the future. The socialization and counseling activities are expected to provide knowledge to housewives in Surabyan I Village RT 01 RW 02, Kedungdoro Village, Tegalsari District, Surabaya City regarding financial management activities properly and correctly for family continuity.]]>
<![CDATA[CEO Characteristics dan Intellectual Capital terhadap Kinerja Perusahaan ]]>
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Maulidah, Nurullaili]]>
<![CDATA[ ASSET: Jurnal Manajemen dan Bisnis Vol. 7 No. 2 (2024): Desember ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Ponorogo ]]>
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DOI: 10.24269/asset.v7i2.10390
<![CDATA[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).]]>
<![CDATA[THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND PROFITABILITY ON COMPANY VALUE ]]>
<![CDATA[Nuha , Hasna]]>;
<![CDATA[Rusmawati, Zeni]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>
<![CDATA[ Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy ]]>
Publisher : <![CDATA[PT. Antis International Publisher ]]>
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DOI: 10.61796/ijecep.v2i4.76
<![CDATA[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.]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI PENDAPATAN BERDASARKAN PSAK 72 ]]>
<![CDATA[Nuraini, Fitri]]>;
<![CDATA[Melynda Sari, Tyasha Ayu]]>
<![CDATA[ Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024 ]]>
Publisher : <![CDATA[University Muhammadiyah Aceh ]]>
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DOI: 10.37598/jam.v14i2.2258
<![CDATA[The purpose of this study is to examine the income earned on online marketplace sales transactions according to PSAK 72. Starting from the process of recognizing and measuring revenue to presenting and disclosing it in the financial statements.The method used in this study is a qualitative method with a field study and literature study approach.The data processed is data that comes from observations, interviews, and documentation in the form of marketplace contracts, details of sales transactions for the February 2023 period, checking accounts, and financial reports for the February 2023 period. The results of the study show that the recognition and measurement of income carried out by PT XYZ has notin accordance with PSAK 72. This is because PT XYZ recognizes and records its revenue when an order is made, whereas according to PSAK 72 revenue can be recognized and recorded when the performance obligation has been declared complete.Besides that, PT XYZ also measures its income based on the selling price, not based on the transaction price.In the statement of changes in financial position, income that has not been received by PT XYZ is recognized as cash, whereas in PSAK 72 if the entity has completed its performance obligation, the amount of consideration that will become the right of the entity must be recognized and recorded as a contract asset.]]>
<![CDATA[Pengolahan Sampah Untuk Mewujudkan Zero Waste Melalui Klinik Sampah ]]>
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Batutah, Moh. Arif]]>;
<![CDATA[Mauliddah, Nurullaili]]>;
<![CDATA[Amroni, Muhammad Kemal]]>;
<![CDATA[Mufida, Alfrina Zahru]]>
<![CDATA[ Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): November 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal ]]>
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DOI: 10.59395/altifani.v5i6.894
<![CDATA[Sidoarjo tidak terlepas dari isu lingkungan salah satu terkait sampah rumah tangga yang bersamaan dengan peningkatan populasi. Konsep zero waste sebagai gaya hidup bertujuan untuk mengurangi jumlah sampah salah satunya melalui prinsip (5R) yaitu refuse, reduce, reuse, recycle, dan rotting. Kegiatan pengabdian masyarakat ini menggunakan pendekatan partisipasi aktif dengan kelompok Pemberdayaan Kesejahteraan Keluarga (PKK) Rukun Warga 08 Desa Karangbong. Proses kegiatan melalui tahapan sosialisasi program, pelatihan, penerapan teknologi, pendampingan dan evaluasi, keberlanjutan mitra. Hasil kegiatan pengabdian masyarakat menunjukkan bahwa mitra dapat memanfaatkan sampah organik dan nonorganik serta mendapatkan kemudahan dengan adanya alat pencacah plastik serta kegiatan proses lainnya di bank sampah.]]>
<![CDATA[MOTIVASI KERJA MEMEDIASI PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS UMKM MASYARAKAT PESISIR SURABAYA ]]>
<![CDATA[Mochklas, Mochamad]]>;
<![CDATA[Panggayudi, Dwi Songgo]]>;
<![CDATA[Mauliddah, Nurullaili]]>;
<![CDATA[Sari, Tyasha Ayu Melynda]]>;
<![CDATA[Maretasari, Rina]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2023.v7.i3.5475
<![CDATA[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.]]>
