Articles
Menumbuhkan Kesadaran Pajak Siswa Sekolah Dasar Melalui Permainan Edukatif
Dwi Ermayanti Susilo;
Wisnu Mahendri
COMVICE: Journal Of Community Service Vol. 5 No. 2 (2021): Oktober (2021)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/comvice.v5i2.788
Pajak adalah salah satu sumber pendanaan negara yang penting. Karena itu diperlukan upaya – upaya maksimal agar sumber pendanaan ini tetap berjalan, salah satunya adalah melalui tindakan pengenalan sejak dini kepada masyarakat termasuk kepada anak usaia sekolah dasar melalui pendidikan karakter. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk menumbuhkan kesadaran pajak kepada siswa sekolah dasar melalui media pembelajaran dan permainan edukatif. Kegiatan ini dilaksanakan di Sekolah Dasar Plus Darul Ulum Jombang. Kegiatan tersebut dirancang dengan memasukkan nilai - nilai moral seperti: budi pekerti, tanggungjawab, kejujuran dan rasa cinta tanah air. Dari hasil yang diperoleh gambaran bahwa siswa leboh paham tentang arti dan fungsi pajak serta manfaatnya bagi pembangunan Indonesia. Diharapkan, hal ini tidak berhenti pada saat selesainya kegiatan pengabdian kepada masyarakat, namun dilanjutkan dengan mengintegrasikannya dengan kurikulum dan materi sekolah.
Pengukuran Kinerja SDM Metode Human Resources Scorecard sebagai Upaya Optimalisasi Kinerja Organisasi
Dwi Ermayanti
Jurnal Akuntansi dan Bisnis Vol 15, No 1 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret
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DOI: 10.20961/jab.v15i1.176
KSP Sejahtera Jatim is one of the savings and loans cooperatives. One factor that determine the achievement of the company objectives is employee performance. During this time, KSP Sejahtera Jatim in its efforts to improve the human resources quality, just assessing softskill employee performance and subjective nature. The Company has never made a comprehensive measurement of employee performance so it is unknown what factors have not been identified and has not been achieved in forming the better employee performance quality. Human Resources Scorecard is a performance measurement system of human resource that linking people, strategy and performance to produce a superior company. Human Resources Scorecard describes the vision, mission, strategy into human resources action that can be measured. Human resources performance measurement is divided into four perspectives which are financial, customer, internal business process and learning and growth perspective. Each perspective weighted by Analytical Hierarchy Process method.
Intellectual Capital (IC) Analysis and The Effect to Financial Performance in PT Kalasuba Indonesia (KSI)
Dwi Ermayanti Susilo;
Amirotul Roifah;
Samsul Hadi
Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v7i2.1689
Financial Performance (FP) is one of the important things for a company to know the development of the company. One important thing that influences FP is the Intellectual Capital (IC). Research was conducted to get the best IC analysis in order to get success and fulfill the daily human needs which always increases. Therefore, it had research problem ‘how was the components of IC affecting the FP of PT Kalasuba Indonesia (KSI), and the objective is to explore the IC components in affecting the FP. It was interesting to be explored because it had unique characteristics, which consist of spiritual knowledge, attitude, discipline, management knowledge and managerial experience, as well as skill and capabilities, in which the first three points were different from the rest. It used qualitative analysis method as the instrument. It was done by collecting the data through observation and was analyzed using the Robbins theory. It can be concluded that those five IC has important effect in increasing FP of PT KSI and keeping it stable.
SOSIALISASI BUSINESS PLAN MENINGKATKAN KAPASISTAS BUMDES SARI ARTHA BARENG JOMBANG
Dwi Ermayanti Susilo;
Wisnu Mahendri
Jurnal Abdimas Ilmiah Citra Bakti Vol 2 No 1 (2021)
Publisher : STKIP Citra Bakti
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DOI: 10.38048/jailcb.v2i1.253
Tujuan pengabdian ini adalah sebagai alternatif untuk mengatasi permasalahan-permasalahan yang sedang dihadapi oleh BUMDes Sari Artha dimana BUMDes Sari Artha masih takut untuk mengambil resiko dalam perencanaan-perencanaan yang sudah direncanakan selain itu dengan adanya business plan tersebut sekaligus juga sebagai alat untuk bekerja sama dengan pihak ketiga dalam hal pendanaan, pembinaan, dam pengembangannya agar usaha yang dijalankan dengan kelayakan ekonomi, sosial dan lingkungan. Melalui program pengabdian pada masyarakat kapasitas BUMDES dan stakeholders dalam penyusunan business plan dapat ditingkatkan melalui penyuluhan dan fasilitasi. Pemberikan edukasi tentang pengelolaan atau pendampingan manajerial dan manajemen resiko akan perencanaan-perencanaan tersebut. Metode yang digunakan adalah melaksanakan kegiatan pengabdian ini adalah berbentuk sosialisasi Business Plan dengan mengundang pihak BUMDes serta perwakilan pengurus BUMDes. Hasil yang diperoleh dari pelaksanaan pengadian kepada masyarakat ini adalah pihak BUMDes Sari Artha diharapkan mampu meningkatkan pengetahuan dan ketrampilan tentang teknik penyusunan business plan, serta menghasilkan draft business plan.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Nunik Nunik;
Dwi Ermayanti Susilo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa
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DOI: 10.46306/rev.v2i2.65
This research aims to provide empirical evidence of the Influence of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and Corporate Size on Corporate Value. The type of data used in this study is skunder data consisting of financial statements and annual statements of banking companies listed on the Indonesia Stock Exchange. The methods carried out in this study are quantitative research methods using multiple linear regression analysis techniques and hypothesis tests processed with SPSS. With the population and sample in this study are all banking companies listed on the Indonesia Stock Exchange from 2018 - 2020. The sampling technique purposive sampling and obtained samples as many as 10 companies. Data analysis shows that Good Corporate Governance has a significant effect on the value of the company, Corporate Social Responsibility does not have a significant effect on the value of the company, . Financial Performance has a significant effect on the value of the company, and the size of the company has a significant effect on the value of the company. The coefficient of determination (R²) is 0.708. This means that in this study the variables good corporate governance, corporate social responsibility, financial performance and size of the company are able to affect the value of the company by 70.8% and the remaining 29.2% influenced by other factors
PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
Dwi Ermayanti
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara
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DOI: 10.24912/ja.v20i1.76
Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Sosial, Diversifikasi Perusahaan dan Kompensasi Bonus baik secara bersama sama (Simultan) maupun individu (Parsial) terhadap terhadap Manajemen Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan dan Laporan Tahunan perusahaan dalam Indonesia Stock Exchange (IDX). Populasi dalam peneltian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012– 2014 yaitu sebanyak 141 tiap tahunnya dengan pengambilan sampel secara purposive sampling dan diperoleh sampel sebanyak 33 perusahaan tiap tahunnya. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linier berganda guna menguji hipotesis yang ada dengan menggunakan program SPSS versi 16. Dari hasil penelitian menunjukkan bahwa tidak semua variabel bebas yang digunakan dalam penelitian ini memiliki pengaruh signifikan terhadap Manajemen LabaThis study aims to determine the effect of Social Disclosure, Corporate Diversification and Compensation Bonuses both together (simultaneous) or individually (Partial) against the Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2012-2014. The data in this research is secondary data obtained from the financial statements and the Annual Report of companies in Indonesia Stock Exchange (IDX). The population in this research is manufacturing companies listed in Indonesia Stock Exchange in the year 2012-2014 as many as 141 each year with sampling purposive sampling and obtained a sample of 33 companies each year. Methods of data analysis used in this study were using multiple linear regression analysis to test hypotheses using SPSS version 16. The results showed that not all independent variables used in this study had a significant influence on Earnings Management.
PENERAPAN KONSEP COMMUNITY BASED TOURISM PADA DESA WISATA BANYU MILI WONOSALAM JOMBANG
Dwi Ermayanti Susilo;
Ina Nikmatul Chasanah
Pastabiq : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2022): Pastabiq : Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Madani Nusantara
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DOI: 10.56223/pastabiq.v1i2.28
The development and growth of tourist villages spread to all provinces in Indonesia, one of which is East Java Province, especially in Jombang Regency. Tourism development aims to provide benefits for both tourists and the host community. With the development of tourism is expected to be able to improve the standard of living of the community through the economic benefits brought to the area. The Wonosalam Village and BUMDes are currently thinking about how to develop the Banyu mili Wonosalam Jombang Tourism Village which is still experiencing problems such as the lack of variety of tourism activities and tourism support facilities such as easy access to tourist sites and the unavailability of public transportation that can directly reach tourist sites. , this causes the low interest of tourists to visit.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN
Fenti Arum Farantika;
Dwi Ermayanti Susilo
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa
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DOI: 10.46306/ncabet.v1i1.3
This study aims to determine the effect of corporate social responsibility, profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange 2017-2020. This study uses quantitative research methods. The population in this study amounted to 181 companies and after going through the purposive sampling method, the number of samples used in this study became 30 companies for 4 years with a total of 120 samples. The type of data used in this research is quantitative by using online document collection techniques in the form of annual reports that have been officially published by the IDX in 2017-2020. Data analysis techniques in this study used descriptive statistical tests, classical assumption tests, Multiple Linear Regression Analysis, t test (partial) and f test (simultaneous). The results showed that Corporate Social Responsibility, Profitability, and Leverage had a significant effect on firm value.
PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 - 2021
NAZULA NUUR AZIZAH;
LISA AYUNI;
AHMAD KAMALUDIN;
DWI ERMAYANTI SUSILO
JURNAL AKUNTANSI DAN KEUANGAN Vol 11 No 1 (2022): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri
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DOI: 10.32520/jak.v11i1.2044
This study aims to analyze the impact of corporate social responsibility on the company's financial results. For this reason, quantitative research methods are used in this study. The subject of this research is monetary results, where the results of the budget may or may not affect CSR. The display used in this study is all cement companies that publish financial statements for 2017-2021 on the IDX by choosing a location that meets the criteria of www.idx.co.id. The results of the research of cement companies show that the regression variable is 0.002, because the value of the variable is smaller than 0.0
Analisis Risk Profile, Good Corporate Governance, Earning, Dan Capital Untuk Menilai Kesehatan Perusahaan: Analisis Risk Profile, Good Corporate Governance, Earning, Dan Capital Untuk Menilai Kesehatan Perusahaan
Pristiwantiyasih;
Dwi Ermayanti Susilo
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 2 (2022): Juli 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia
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DOI: 10.37112/bisman.v5i2.1946
The monetary crisis that occurred in Indonesia in 1998 this crisis occurred due to the fall in the exchange rate of the rupiah against the dollar and liquidity problems, as a result of the occurrence of this monetary crisis caused huge state losses. With this incident, Bank Indonesia, as the bank that oversees bank regulations in Indonesia, stipulates that companies mus be able to assess the health level of their own companies using the RGEC (Risk Profile, Good Corporate Governance, Earning, dan Caiptal) methods. This study uses as purposive sampling method with 13 (thirteen) companies listed on the Indonesia Stock Exchange ini 2018 – 2020. In this study found 2 (two) companies that were categorized as very healthy during 2018 – 2020. Companies that were ranked very healthy were the National Pension Savings Bank Company. The Bank (BTPN) and the Bank MEGA Company. The Bank MEGA both companies reflected the company who is very healthy and able to deal with problems in the future. The performance of all companies must maintain and improve the performance of their companies ini order to overcome the problems that will occur in the future