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Siti Alliyah
Universitas YPPI Rembang Jawa Tengah, Indonesia
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FACTORS THAT AFFECTING REVALUATION OF FIXED ASSETS IN MANUFACTURING COMPANIES Salsabil, Nurul Hana'; Alliyah, Siti
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.361

Abstract

This research aims to prove the influence of fixed asset intensity, leverage, and company size on the revaluation of fixed assets in manufacturing companies listed on the IDX for the 2020-2022 period. Documentation techniques were used to collect data in this research, while a purposive sampling approach was used for sampling to produce samples that met the research requirements. The research sample consisted of 145 companies with a total of 435 observations. In this research, the SPSS program was used to test logistic data regression analysis techniques. The results of this research show that fixed asset intensity and company size have a positive and significant effect on fixed asset revaluation, while leverage has an insignificant positive effect on fixed asset revaluation. The results of this study have implications in helping fixed asset revaluation researchers in determining gaps and novelties for further research and can provide information for users of financial reports related to these factors influencing companies to the revaluation of fixed assets.
Pengaruh Likuiditas, Leverage Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Food And Beverage Di BEI Tahun 2019-2021 Sari Wahyu Utami; Siti Alliyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1315

Abstract

This study aims to determine the effect of Liquidity, Leverage, and Profitability on Tax Avoidance in Food and Beverage Companies Listed on the IDX for the 2019-2021 period. Documentation data collection method while the type of data is secondary data. The sample selection used purposive sampling method. The number of research samples is 20 samples. Data analysis used to test the hypothesis is by using multiple linear regression analysis techniques. Tested using the SPSS 26 application. Based on the results of the study it showed that (1) Current Ratio (CR) has a significant positive effect on tax avoidance, (2) Debt to Assets Ratio (DAR) has a significant positive effect on tax avoidance, (3) Return on Assets (ROA) has no significant positive effect on tax avoidance.
Pengaruh Profitabilitas, Likuiditas Dan Umur Perusahaan Terhadap Nilai Perusahaan (Pada Perusahaan Food and Beverage Yang Terdaftar Di BEI Periode 2019-2021) agus sugiarto, Kasihampun; Siti Alliyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1342

Abstract

The purpose of this study is to ascertain how firm value is affected by profitability, liquidity and firm age. For the 2019-2021 period, this study collected 16 samples of food and beverage companies listed on the IDX using a purposive sampling technique. The analysis technique used is multiple linear using SPSS version 20. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a significant positive effect on firm value. And firm age has a significant effect on firm value.
PENINGKATAN DAYA SAING USAHA MELALUI DESAIN PROMOSI DAN IDENTITAS USAHA ISAKUIKI FOOD DI DESA NGOTET Mudiyah, Latifah Ratnaning; Triya, Tiyas Adi; Yulianti, Eva Danis; Alliyah, Siti
Jurnal Abdimas Ilmiah Citra Bakti Vol. 6 No. 4 (2025)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v6i4.6153

Abstract

Isakuiki Food merupakan UMKM yang memproduksi aneka snack jajanan pasar dan didirikan oleh Ibu Puji Astuti pada tahun 2015 di Desa Ngotet, Kecamatan Rembang. Berdasarkan observasi awal, mitra menghadapi beberapa permasalahan, yaitu belum optimalnya pencatatan penjualan, belum tersedianya media promosi yang menarik, serta belum adanya identitas usaha yang konsisten. Kegiatan pengabdian masyarakat melalui Kuliah Kerja Usaha (KKU) ini bertujuan untuk meningkatkan kapasitas dan daya saing Isakuiki Food melalui penguatan sistem administrasi dan desain identitas usaha. Metode pelaksanaan meliputi observasi lapangan, analisis kebutuhan, pendampingan intensif, serta pembuatan media pendukung usaha berupa buku catatan penjualan, katalog produk, banner promosi, dan stempel usaha. Hasil kegiatan menunjukkan bahwa mitra telah memiliki perangkat administrasi dan media promosi yang lebih rapi, profesional, dan mudah digunakan. Kesimpulannya, pendampingan yang diberikan berhasil membantu Isakuiki Food dalam meningkatkan kesiapan usaha, memperkuat branding, serta meningkatkan daya saing di tengah perkembangan pasar yang semakin kompetitif.
PENINGKATAN PENGELOLAAN MANAJEMEN KELOMPOK SIMPAN PINJAM DESA GAMBIRAN KECAMATAN PAMOTAN KABUPATEN REMBANG alliyah, siti -
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 5 No. 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v5i3.294

Abstract

Salah satu desa di Kabupaten Rembang yang masuk kategori merah/ desa dengan kategori miskin, salah satu diantaranya Desa Gambiran Kecamatan Pamotan. Rendahnya tingkat pendidikan menyebabkan kualitas sumber daya manusia relatif rendah. Program pengembangan Desa Gambiran untuk peningkatan PAD diupayakan dari berbagai aspek program. Salah satunya adalah pengelolaan simpan pinjam yang dikelola oleh ibu-ibu PKK, dengan anggota kelompok sejumlah 10 orang. Kelompok usaha simpan pinjam secara kelembagaan belum memiliki nama, akan tetapi struktur pengurus sudah terbentuk, dengan ketua Ibu Qoryati. Permasalahan yang dihadapi oleh kelompok usaha ini dintaranya adalah rendahnya kemampuan pengelolaan manajemen usaha, Hal ini dikarenakan sebagian besar pengurus berpendidikan lulusan SLTP dan hanya 1 (satu) pengurus yang bergelar sarjana. Kegiatan pelatihan dan pendampingan keuangan dan laporan keuangan telah menjadi solusi dalam menyelesaikan permsalahan tersebut. Setelah dilaksanakan kegiatan pelatihan dan pendampingan, kelompok simpan pinjam saat ini telah melakukan proses administrasi keuangan dan laporan keuangan.
Determinasi Opini Audit Going Concern pada Perusahaan Makanan dan Minuman Hasanah, Ji'in; Alliyah, Siti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.25516

Abstract

Studi ini dilakasanakan sebagai studi lanjutan atas ketidakkonsistenan temuan-temuan terdahulu serta memberi informasi terkait hubungan financial distress, debt ratio, kualitas audit, dan ukuran bisnis dengan opini audit going concern pada bisnis makanan dan minuman yang tergabung di BEI dalam periode 2020 hingga 2022. 26 bisnis makanan dan minuman terlibat dalam populasi studi ini. Teknik pengambilan sampel menggunakan kriteria khusus sehingga sampel akhir adalah 14 perusahaan dengan total 42 observasi. Analisis logistik berperan sebagai metode analisis data yang digunakan dalam penyelidikan ini. Kegiatan studi ini memberi temuan dimana financial distress memberi efek negatif tidak pada opini audit going concern, debt ratio dengan opini audit going concern memiliki hubungan negatif tetapi tidak signifikan, ukuran bisnis tidak berefek signifikan pada opini audit going concern. Disisi lain, kualitas audit memberi efek positif namun tidak signifikan pada opini audit going concern. Keempat variabel independen yang digunakan hanya menyumbang sebesar 3% dalam menjelaskan variabel dependen.
Dampak Faktor Keuangan dan Ukuran Perusahaan terhadap Financial Distress Perusahaan Food and Beverage yang Tercatat di BEI Tahun 2020-2022 Febiyana Febiyana; Siti Alliyah
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.977

Abstract

The purpose of this study is to analyze the impact of leverage, liquidity, company size, and profitability on the financial distress of food and beverage companies listed on the IDX in 2020-2022. Purposive sampling is the sample selection method, the regression data analysis is multiple linear and the type of data is quantitative. This study reveals that company size and leverage have a significant negative impact, while liquidity is positive and insignificant. Profitability has a positive and significant impact on financial distress. This study shows that leverage has a significant negative impact on financial distress. Liquidity has a positive but insignificant impact on financial distress. Profitability has a significant positive impact on financial distress. Company size has a significant negative impact on financial distress.
The Effect of Internal Control, Human Resources and Utilization of Accounting Information Technology on the Quality of Financial Statements of Savings and Loans Cooperatives in Rembang Regency Sulasmining Sulasmining; Siti Alliyah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.476

Abstract

The purpose of this study was to determine the effect of internal control, human resources and the use of accounting information technology on the quality of savings and loan cooperative financial reports. This study used a purposive sampling technique so that a sample of 33 savings cooperatives in Rembang Regency was obtained. Methods of data collection using questionnaires. The data analysis technique used multiple linear regression analysis using SPSS 23. The results showed that partially the influence of internal control, human resources and the use of accounting information technology had a significant effect on the quality of financial statements of savings and loan cooperatives.
Kemampuan Diversifikasi Pendapatan dan Keberlanjutan Keuangan UMKM Kuliner: Peran Mediasi Stabilitas Pendapatan Nur Listiani; Siti Alliyah; Rita Meiriyanti
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.9171

Abstract

This study aims to examine the effect of revenue diversification capability on the financial sustainability of culinary micro, small, and medium enterprises (MSMEs), with income stability as a mediating variable. Data were collected through a survey of 150 culinary MSMEs in Rembang Regency, Central Java, Indonesia, using a structured questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a bootstrapping approach to test the proposed relationships. The results indicate that revenue diversification capability has a positive and significant effect on both income stability and financial sustainability. Income stability also significantly influences financial sustainability and partially mediates the relationship between diversification capability and sustainability. These findings suggest that diversification enhances financial sustainability primarily by stabilizing income streams, providing practical implications for MSMEs to develop strategies that ensure more predictable and sustainable income.
ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN ENERGI DI BEI PERIODE 2021-2023 Moh.Solikul Amin; Siti Alliyah
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v10i1.21861

Abstract

This study aims to analyze the impact of three main factors – company scale, capital structure and sales growth – on the profitability of companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data, sourced from annual financial reports, is used as the basis for the analysis. The sample consists of 45 companies selected using a purposive sampling method. Data analysis was conducted using a multiple linear regression model after ensuring that the classical assumptions are met. The main results of this study are: company scale is not proven to have a significant relationship with profitability; capital structure has a significant negative effect; sales growth is proven to significantly increase profitability. These findings indicate that efficient capital structure management and sustainable sales growth are important factors in improving the profitability performance of energy sector companies in Indonesia.
Co-Authors agus sugiarto, Kasihampun Ahmad Aviv Mahmudi Anggraini Astanti, Veny Anggrainy, Dian Anik Nurhidayati Avivah Inaroh Nahdhiyah Avivah Inaroh Nahdhiyah Awaliyah Awaliyah Awaliyah, Awaliyah Azizi, Zakky Wahyuddin Cahyani, Wahyu Budi Candradevi, Astiani Nur Diah Ayu Kartika Sari Dian Anita Sari Dwi Wahyu Sri Rejeki Eko Joko Supriyanto Fatimatuzzahro' Fatimatuzzahro' Fatmawati, Sinta Febiyana Febiyana Febiyana, Febiyana Galih Syaiful Imron Hanantyo, Burhanuddin Hasanah, Ji'in Hetty Muniroh Karno, Dini Kartika Sari Khairul Ali Ridhuwan Khoiriyyah, Mayya Zaari Linda Febrianti Lintang Ayu Kusumastuti Lu’lu’ Luthfiana Maslichan Maslichan Maslichan, Maslichan Maslichan, Maslichan Maslikah Maslikah MASLIKAH MASLIKAH, MASLIKAH Moh.Solikul Amin Mudiyah, Latifah Ratnaning Nahdhiyah, Avivah Inaroh Nugrahani, Siti Nugroho, Prihasantyo Siswo Nur Listiani Nur Rohman Nur Rohman Nurma Gupita Dewi Panca Wahyuningsih Regga, Alfa Forna Ridhuwan, Khairul Ali Rikah Rikah Riskin Hidayat Rita Meiriyanti Rochman, Andre Abibu Rohana, Vena Faradilla Romandona, Novia Ainur Salsabil, Nurul Hana' Sari Wahyu Utami Shofiatun Nimah Siti Fatimah Siti Fatimah SITI FATIMAH Sulasmining Sulasmining Sunarto Sunarto Suryanti, Dwi Timur Deni Krisnanto Triya, Tiyas Adi Wahyu Budi Cahyani Wulan Suryandani Yulianti, Eva Danis Zakky Wahyuddin Azizi