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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Riset Bisnis dan Manajemen Tirtayasa
Widyaningsih, Ika Utami
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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MENGUKUR EVALUASI PENERAPAN SAK EMKM PADA KINERJA KEUANGAN MIKRO Afriani, Raden Irna; Widyaningsih, Ika Utami
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 7, No 1 (2023)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v7i1.23883

Abstract

This research evaluates the success of implementing Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in improving financial performance, with a focus on the case study of Rumah Crafts, a typical Banten clothing manufacturing industry. Even though Indonesia has a wealth of valuable culture, Micro, Small and Medium Enterprises (MSMEs) often do not realize the importance of preparing financial reports according to standards. The research results show that the recording system at the Craft House is simple and does not include financial reporting elements in accordance with SAK EMKM. The Financial Position Report, Profit and Loss Report and Notes to Financial Reports have not been prepared according to standards, indicating a lack of understanding. The research highlights the importance of improving understanding and implementation of SAK EMKM to support the growth of MSMEs in Indonesia. Outreach and training efforts are needed to change perceptions and increase awareness of business actors, especially MSMEs, regarding the benefits of financial accounting standards in managing their businesses.
Determinasi Nilai Perusahaan: Likuiditas, Struktur Modal dan Profitabilitas pada Perusahaan Konstruksi dan Bangunan Widyaningsih, Ika Utami
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 7, No 2 (2023)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v7i2.23186

Abstract

This study aims to analyze the effect of liquidity, capital structure, and profitability on the firm value of Construction and Buildings Sector Companies. Liquidity measured by current ratio, capital structure measured by debt to equity ratio, profitability measured by the return on equity and firm value measured by price earning ratio. The sample used in this research is 8 companies with a purposive sampling method. The data analysis technique used is panel data regression model. The results show that partially current ratio has no effect on the price earning ratio, while the debt to equity ratio have a negative effect on firm value. And profitability have a positive effect on firm value. Simultaneously the current ratio, debt to equity ratio and return on equity affect to the firm value.
Literasi Keuangan, Lifestyle Hedonism Terhadap Perilaku Keuangan Mahasiswa Widyaningsih, Ika Utami
Tirtayasa Ekonomika Vol 19, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v19i1.27056

Abstract

The aims of this research is to analyze the influence of financial literacy and lifestyle-hedonism on student financial behavior. This quantitative research took a sample of UNTIRTA’s Faculty of Economics and Business students. Students were used as sample considering that they are tendency to behave according to follow the trends. The samping technique used purposive sampling and obtained a total of 120 respondents. Data analysis uses validity and reliability tests, classical assumption tests and multiple linear regression tests. The result show that the greater understanding of financial literacy followed the greater financial management behavior of students. Increasing lifestyle-hedonism will also be followed by increasing financial behavior, especially in terms of controlling the use of money.
Peran Mediasi Struktur Modal Dan Moderasi Ukuran Perusahaan Pada Likuiditas Terhadap Nilai Perusahaan Anwar, Paisal; Ichwanudin, Wawan; Widyaningsih, Ika Utami
Tirtayasa Ekonomika Vol 20, No 1 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v20i1.33619

Abstract

This study aims to examine the effect of liquidity on firm value mediated by capital structure and moderated by firm size in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2023.The study uses a causal research type with a quantitative method by examining comparative causality relationships, using secondary data from the financial statements of each company, both obtained through the IDX website and the official website of each company. Sampling uses a non-probability method on companies listed in the food and beverage sub-sector listed on the IDX in 2016-2023. The research data is panel data analyzed using SPSS and Hayes Process with analysis stages, namely descriptive statistics to conditional process analysis. The results of the hypothesis test show that: 1) liquidity has a negative and significant effect on firm value. 2) liquidity has a negative and significant effect on capital structure. 3) Capital structure has a negative and significant effect on firm value. 4) Capital structure is able to mediate the effect of liquidity on firm value. 5) Firm size is able to moderate the effect of liquidity on firm value.
Co-Authors Afriani, Raden Irna Anwar, Paisal Wawan Ichwanudin