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All Journal Jurnal Akuntansi Muhammadiyah The Indonesian Accounting Review JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) 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) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Empowerment Society Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Sustainable : Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing PEDAMAS (Pengabdian Kepada Masyarakat) Journal of Economics and Economic Policy Gotong Royong Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting International Journal of Economic Integration and Regional Competitiveness
Tyasha Ayu Melynda Sari
Universitas Muhammadiyah Surabaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Financial Resources and Firm Performance Sari, Tyasha Ayu Melynda; Ainun, Moh. Baqir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2289

Abstract

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.
Pendampingan Manajemen Tata Kelola Keuangan Keluarga Islami di Kelurahan Kedungdoro Kecamatan Tegalsari Kota Surabaya Sari, Tyasha Ayu Melynda; Oktaviani, Marista; Setiawan, Adhar Putra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i4.188

Abstract

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.
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.
ANALISIS PENERAPAN AKUNTANSI PENDAPATAN BERDASARKAN PSAK 72 Nuraini, Fitri; Melynda Sari, Tyasha Ayu
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2258

Abstract

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.
Corporate Social Responsibility, Intellectual Capital, Audit Committee on Firm Performance Sari, Tyasha Ayu Melynda; Rusmawati, Zeni
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.47613

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Intellectual Capital, with the Audit Committee as a moderator. This research is a quantitative study with a non-casual approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The type of data used in this study is secondary data using annual reports and financial statements for the 2019-2021 period. The sampling technique used a purposive sampling method. Data analysis in this study used multiple regression analysis and interaction test analysis or Moderated Regression Analysis (MRA). The results of the study using multiple linear regression analysis indicate that corporate social responsibility has no effect on firm performance and intellectual capital has a positive and significant effect on firm performance. Moderated regression analysis using the Moderated Regression Analysis (MRA) approach shows that the audit committee weakens the relationship between corporate social responsibility and firm performance, while the audit committee strengthens the relationship between intellectual capital and firm performance. Firm performance is an important indicator for firm owners to assess the effectiveness of management in carrying out their responsibilities as firm managers and as one of the considerations for investors in investing.
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): September
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

Abstract

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.
ANALISIS KINERJA LAPORAN KEUANGAN PADA KOPERASI KAMMIS KEC. NGAMPRAH KAB. BANDUNG BARAT Hani Esti Diakurnia; Ma'ruf Sya'ban; andrianto andrianto; Gita Desipradani; Tyasha Ayu Melynda Sari
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this research, descriptive qualitative methods are used. The research data are collected using observation and documentation techniques. The results of this research indicate that the financial performance of the Kammis cooperative through the analysis of the joint financial statements is in a good performance. The annual financial ratio analysis results prove this through the liquidity ratio (current ratio) 13,0,9,5,18,9 solvency ratio debt to asset ratio (0,07,010,0,05) activity ratio total asset turn over (9,70,15,1,10,5) receivable turnover (133,7,83,0,108,1) profitability ratio net profit margin on sales (0,083,0,10,0,11) Return on investment (0,32,0,67,0,063). The conclusion of the results shows many differences from each ratio which shows very significant results every year.Keywords: financial performance; liquidity ratio; total asset turn over. 
DIGITALISASI BANK SAMPAH: PEMANFAATAN SISTEM INFORMASI SEBAGAI MEDIA PENCATATAN KEUANGAN Nurullaili Mauliddah; Tyasha Ayu Melynda Sari; Ashr Hafidz Tantri; Zeni Rusmawati; Didin Fatihudin; Oktavia Artikawati Santoso
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 4 No. 03 (2026): MEI 2026
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Keberadaan bank sampah di Surabaya menjadi bagian penting dalam mendukung kebijakan pengurangan sampah dan peningkatan kesadaran masyarakat terhadap pentingnya pengelolaan lingkungan secara berkelanjutan. Salah satunya adalah bank sampah yang berada di Kecamatan Jambangan Kota Surabaya. Bank sampah Diansati sebagai salah satu bank sampah yang aktif di Kecamatan Jambangan. Seiring berkembangnya jumlah nasabah dan volume transaksi, bank sampah menghadapi tantangan dalam pengelolaan administrasi dan keuangan, terutama pada pencatatan setoran sampah, saldo tabungan anggota, hingga laporan kas masuk dan kas keluar. Banyak bank sampah masih menggunakan pencatatan manual sehingga berisiko menimbulkan kesalahan data dan keterlambatan laporan. Oleh karena itu, penerapan sistem informasi bank sampah menjadi solusi yang relevan untuk meningkatkan efektivitas pengelolaan keuangan, transparansi transaksi, dan kualitas pelayanan kepada masyarakat. Sistem SIMBAH atau Sistem Informasi Bank Sampah Diansati ini membantu pembukuan dan pencatatan laporan keuangan bank sampah Diansati. Tujuan dari dibentuknya sistem ini dalam rangka peningkatan manajemen pengelolaan bank sampah Diansati dari aspek keuangan dengan sistem informasi
The Effect of Probability, Company Size and Capital Structure on the Value of Manufacturing Companies on the IDX for the 2021-2023 Period Fitri Masyta Vidyani; Zeni Rusmawati; Tyasha Ayu Melynda Sari
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30494

Abstract

This study aims to analyze the effect of profitability, company size, and capital structure on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is measured using the Price to Book Value (PBV) ratio, while profitability is measured by Return On Equity (ROE), company size with the natural logarithm of total assets, and capital structure with the Debt to Eruity Ratio (DER). The research method used is quantitative with a descriptive approach. Data analysis was carried out using multiple linear regression with the help of SPSS software. The research sample consisted of 50 companies selected through the purposive sampling method, with a total observation of 150 data. The results of the study indicate that partially profitability does not have a significant effect on company value, company size does not have a significant effect on company value, and capital structure has a significant positive effect on company value. Simultaneously, profitability, company size, and capital structure have a significant effect on company value.
Co-Authors Adhar Putra Setiawan Agus Saputro, Mohammad Alif Alfrina Zahru Mufida Andrianto Andrianto Artikawati Santoso, Oktavia Ashr Hafidz Tantri Ayu Camelia Rahma Desipradani, Gita Didin Fatihudin Dwi Songgo Panggayudi Fitri Masyta Vidyani Fitri Nuraini Halimatus Sa’diyah Hani Esti Diakurnia Huda Trihatmoko Maretasari, Rina Maulidah, Nurullaili Mauliddah, Nurullaili Ma’ruf Sya’ban Mochklas, Mochamad Moh Arif Batutah Moh. Baqir Ainun Mohammad Alif Agus Saputro Muallim Supra Yogi Mubaraq, Muhammad Raihan Muhammad Irsyad Muhammad Irsyad Muhammad Kemal Amroni Muhammad Raihan Mubaraq Nuha , Hasna Nurullaili Mauliddah Oktavia Artikawati Santoso Oktaviani, Marista Pradina, Sherly Budi Rieska Maharani, Rieska Sa'diyah, Halimatus Setiawan , Wahyu Tantri, Ashr Hafiizh Trihatmoko, Huda Wahyu Setiawan Yogi, Muallim Supra Yushartono, Irmanafia Putra Zeni Rusmawati