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Pengungkapan sustainability report dan pengaruhnya terhadap kinerja perusahaan Yuniep Mujiati Suaidah
MBR (Management and Business Review) Vol 4 No 1 (2020): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v4i1.4619

Abstract

Penelitian ini bertujuan untuk mengetahui dampak pengungkapan sustainability report terhadap kinerja keuangan. Penelitian ini merupakan penelitian kuantitatif, metode pengumpulan data menggunakan dokumentasi sedangkan teknik analisis yang digunakan adalah MANOVA. Objek penelitian difokuskan pada perusahaan sektor tambang yang terdaftar di BEI tahun 2012-2016 dengan 20 sampel penelitian yang diperoleh menggunakan purposive sampling. Terkait dengan sustainability report indikator mengacu pada GRI-3 untuk tahun 2012 dan GRI-4 untuk tahun 2013-2016. Sedangkan untuk kinerja keuangan diukur menggunakan Return On Asset (ROA), Current Ratio (CR), dan Debt to Equity Ratio (DER). Hasil dari penelitian dapat diketahui bahwa sustainability report berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA), sementara tidak berpengaruh signifikan terhadap Current Ratio (CR) dan Debt to Equity Ratio (DER).
Nilai Perusahaan Sektor Farmasi Yang terdaftar Di Bursa Efek Indonesia (BEI) Di Tinjau Dari Beberapa Faktor Yuniep Mujati Suaidah
Jurnal Sains Sosio Humaniora Vol. 4 No. 2 (2020): Volume 4, Nomor 2, Desember 2020
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v4i2.11530

Abstract

Nilai perusahaan merupakan cerminan bagaimana keadaan perusahaan yang diharapkan investor dapat memberikan keuntungan sehingga perlu untuk ditinjau apakah ada pengaruh GCG, CSR, intellectual capital dan kinerja keuangan terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder dengan pengumpulan data melalui dokumentasi. Data laporan keuangan perusahaan Farmasi yang terdaftar di PT. Bursa Efek Indonesia tahun 2014-2018, tercatat sebanyak 9 perusahaan dengan total 45 laporan keuangan yang digunakan sebagai sampel penelitian dengan teknik purposive sampling sebagai pengambilan sampel. Analisis data dengan menggunakan analisis regresi linier berganda. Hasil penelitian dapat disimpulkan terdapat pengaruh positif signifikan GCG terhadap nilai perusahaan. Terdapat pengaruh positif signifikan CSR terhadap nilai perusahaan. Tidak terdapat pengaruh intellectual capital terhadap nilai perusahaan. Terdapat pengaruh positif signifikan kinerja keuangan terhadap nilai perusahaan.
Analisis Analisis financial performance dan firm value perusahaan sektor industri logam di Indonesia Yuniep Mujati Suaidah
Jurnal Ekonomi Modernisasi Vol. 16 No. 1 (2020): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.37 KB) | DOI: 10.21067/jem.v16i1.4637

Abstract

This study aims to determine the direct effect of capital structure, CSR and financial performance on firm value, and to determine whether financial performance can be a mediating variable between capital structure and CSR on firm value. This study uses secondary data, data collection with documentation on metal industrial sector manufacturing companies in the Indonesia Stock Exchange (IDX), as many as 14 companies were used as research samples with purposive sampling method, for 4 years so that the sample used 56 financial reports. Measurement of capital structure variables using DER, CSR with GRI-G4 guidelines, financial performance with ROA, firm value with PBV. Hypothesis testing using Path Anaysis. The results showed that capital structure had a positive and insignificant effect on financial performance, CSR had a significant positive effect on financial performance, and capital structure had a significant positive effect on firm value. CSR has a positive and insignificant effect on firm value, financial performance has a significant negative effect on firm value. The financial performance variable is not a mediating variable between capital structure and firm value, but is a mediating variable between CSR and firm value.
ECONOMIC, ENVIRONMENTAL AND SOCIAL FACTORS AS CORPORATE SOCIAL RESPONSIBILITY DIMENSIONS ON THE FINANCIAL PERFORMANCE OF THE PHARMACEUTICAL SECTOR ON THE INDONESIA STOCK EXCHANGE Yuniep Mujati Sudaidah
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to determine the effect of CSR with economic, environmental and social dimensions on the financial performance of the pharmaceutical sector on the Indonesian Stock Exchange. This type of research is quantitative descriptive. The study population was 12 pharmaceutical sector companies, the sampling technique was purposive sampling, the sample used was 108 data. The data used is secondary data by collecting data through documentation. Data analysis using multiple linear regression. The results of the discussion show that there is a positive but not significant effect of CSR disclosure on the economic dimension of the financial performance of the pharmaceutical sector in Indonesia. There is a significant positive effect of CSR disclosure on the environmental dimension on the financial performance of the pharmaceutical sector in Indonesia. There is a positive and insignificant effect of social dimension CSR disclosure on the financial performance of the pharmaceutical sector in Indonesia.
Pendampingan Penyusunan Laporan Keuangan Sesuai SAK EMKM Desa Gedongombo Kecamatan Ploso Kabupaten Jombang Suaidah, Yuniep Mujati
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 3 (2024): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i3.871

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peran penting dalam ekonomi Indonesia, terbukti dari jumlahnya yang mencapai 64,2 juta unit dan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) nasional, sebesar 61,07 persen. UMKM juga berperan dalam menyerap tenaga kerja, mencapai 97 persen dari total tenaga kerja di Indonesia, serta menghimpun sekitar 60,4 persen dari total investasi di Indonesia pada tahun 2021. Namun, masih banyak UMKM yang menghadapi kendala dalam penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), disebabkan oleh kurangnya pengetahuan, keterampilan, dan sumber daya. Untuk mengatasi hal ini, pendampingan dilakukan di Desa Gedongombo, Kecamatan Ploso, Kabupaten Jombang, dengan melibatkan tiga tahap utama: survei dan persiapan, pendampingan, dan evaluasi. Hasilnya menunjukkan peningkatan pemahaman dan kesiapan pelaku UMKM dalam menyusun laporan keuangan, mencerminkan komitmen mereka untuk berkontribusi pada perekonomian lokal serta semangat kewirausahaan dan inovasi.
Pemberdayaan Masyarakat Melalui Inovasi Sosial: Kreasi Tas Hajatan dan Daster dari Sarung Bekas Chusnul Rofiah; Yuniep Mujati Suaidah; Sapto Roedy Widijanto
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v3i1.1231

Abstract

Entrepreneurship training entitled "Social Innovation in Community Empowerment: Creating New Entrepreneurs Sewing Hajatan Bags and Dasters from Used Sarong Fabric in Kayen Village, Bandarkedungmulyo District" aims to improve technical skills, understanding of social entrepreneurship, and digital marketing strategies for non-productive housewives. This program was implemented on October 27-30, 2024 at the Kayen Village Hall and was attended by 20 participants. The implementation of the activity included a pre-test stage to measure initial abilities, technical training in sewing hajatan bags and dasters, and a post-test to evaluate the results of the training. The post-test results showed an average increase of 65% in sewing skills, understanding of the concept of social entrepreneurship, and product marketing skills. During the training, several obstacles were identified, including limited tools and supporting materials, disparities in the initial skill levels of participants, and the lack of confidence of some participants in utilizing digital platforms for marketing. These obstacles were successfully overcome through intensive mentoring by a team of trainers who provided practical direction and motivation during the activity. As a concrete result, four business groups were formed, namely the Bodeh Group, the Amanah Kreatif Group, the Maju Jaya Sewing House, and the Mak Kreatif Group, which utilize digital platforms such as WhatsApp, Instagram, TikTok, and Shopee to support the marketing of their products. This program not only increases the capacity of individual participants but also creates a sustainable community-based entrepreneurial ecosystem. The results of the training show that the social innovation approach can be an effective solution to significantly empower the economy of rural communities. With proper implementation, this model has the potential to be replicated in other areas to overcome similar problems.
The Influence of Corporate Governance, Intellectual Capital and Corporate Social Responsibility on The Financial Performance of Pharmaceutical Companies on The Indonesia Stock Exchange Suaidah, Yuniep Mujati
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.61

Abstract

This study aims to test and prove the effect of corporate governance, intellectual capital, and Corporate Social Responsibility on the financial performance of the pharmaceutical sector. This research is descriptive and quantitative. Secondary data sources were used with documentation data collection techniques. The sampling technique was purposive sampling, with criteria including pharmaceutical sector companies that published complete financial reports from 2010 to 2023, resulting in a sample of 135 financial reports. The results indicate that corporate governance does not affect financial performance, implying that pharmaceutical companies are less able to build governance to improve financial performance. Intellectual capital affects financial performance, indicating that pharmaceutical sector companies can utilize resources to improve financial performance. Corporate Social Responsibility affects financial performance, meaning that the responsibilities carried out by companies in terms of economic, social, and environmental aspects can improve financial performance.
The Influence Of Green Governance, Green Competitive Advantage, Green Investment And Green Innovation On Company Value Automotive Sector On BEI Yuniep Mujati Suaidah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7269

Abstract

This research aims to analyze whether green governance, green competitive advantage, green investment and green innovation have a positive effect on company value in automotive sector companies listed on the IDX. This research adopts a quantitative approach.  The focus of the research is automotive companies listed on the IDX from 2021 to 2023. According to www.ajaib.co.id, there are 16 automotive companies listed on the IDX. This research uses a saturated sample. Types of secondary data. Data collection techniques with documentation on the website www.idx.com. Data analysis uses multiple linear regression. Green governance has a significant positive effect on the value of automotive sector companies listed on the stock exchange. Green competitive advantage has a significant positive effect on the value of automotive sector companies listed on the stock exchange. Green investment has a significant positive effect on the value of automotive sector companies listed on the stock exchange. Green innovation has a significant positive effect on the value of automotive sector companies listed on the stock exchange.
Pengaruh Leverage Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Sektor Perbankan Suaidah, Yuniep Mujati
JURNAL EKUIVALENSI Vol. 11 No. 1 (2025): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/wg4z2509

Abstract

Tujuan dari penelitian ini adalah untuk menjelaskan dampak leverage yang mempengaruhi pembayaran saham yang dikurangi karena profitabilitas perusahaan sektor perbankan yang terdaftar di Indonesia Exchange 2021-2023. Populasi dalam survei ini adalah semua perusahaan sektor perbankan yang terdaftar di pertukaran Indonesia. Jumlah sampel dari 34 perusahaan dipilih hingga 102 derajat dengan sampel acak. Studi ini menggunakan metode penelitian kuantitatif yang dilakukan dengan mengumpulkan data menggunakan data sekunder. Analisis data menggunakan metode statistik dan tes hipotesis untuk tes MRA. Hasil penelitian menunjukkan bahwa efek efek leverage memiliki efek positif yang signifikan pada hasil perusahaan di sektor perbankan. Efek ini tidak dapat mempromosikan dampak pada pengembalian saham di sektor perbankan yang tercantum pada Pertukaran Indonesia 2021-2023.
Pelatihan Akuntansi Praktek Mandiri Dokter Umum, Dokter Gigi Dan Keperawatan Di Kertosono Nganjuk Jawa Timur Kusuma, Marhaendra; Sari, Hanifah Puspita; Marjukah, Anis; Suaidah, Yuniep Mujati; Ratih, Nur Rahmanti
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i1.61

Abstract

The community service activity in the form of "Accounting Training for Independent Practice of General Practitioners, Dentists and Nursing in the Kertosono Nganjuk Area" is a collaboration of five permanent lecturers from four universities, namely Kadiri Islamic University, Widya Dharma University Klaten, STIE PGRI Dewantara Jombang and State Polytechnic Poor. This activity was attended by doctors and nurses in Kertosono who have non-BPJS Independent Practice businesses. This activity was held for two days, namely 15-16 December 2023 in the Kertosono Community Health Center meeting room at the presenters' own expense. The aim of this activity is to provide a practical understanding of the application of accounting for general practitioners, dentists and nurses who run independent business practices, and to train general practitioners , dentists and nurses prepare and interpret financial reports for independent practice businesses that are run. Keywords: Accounting; Independent Practice Doctor.