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All Journal Jurnal Ekonomi Modernisasi Jurnal Akuntansi dan Perpajakan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis MBR (Management and Business Review) Jurnal Sains Sosio Humaniora Eksis: Jurnal Riset Ekonomi dan Bisnis Ekonis : Jurnal Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Proaksi Jurnal Ekuivalensi Management Studies and Entrepreneurship Journal (MSEJ) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Masyarakat Bangsa Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Journal of International Accounting, Taxation and Information Systems JURDIASRA Proceeding International Conference on Digital Education and Social Science
YUNIEP MUJATI SUAIDAH
ITEBIS PGRI Dewantara Jombang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Analysis of Balanced Scorecard Implementation in Measuring Company Performance at PT. SBC Berkah Bersama Ayu Wulan Dari; Yuniep Mujati Suaidah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.128

Abstract

This study aims to analyze the implementation of the Balanced Scorecard (BSC) in measuring company performance at PT. SBC Berkah Bersama, a multi-unit retail company operating in East Java. This research employs a descriptive qualitative approach to provide a comprehensive overview of company performance based on the four Balanced Scorecard perspectives: financial, customer, internal business process, and learning and growth. Data collection techniques include in-depth interviews with management, direct observation of operational activities, documentation review, and supporting questionnaires distributed to customers and employees. The results indicate that the implementation of the Balanced Scorecard at PT. SBC Berkah Bersama assists management in evaluating company performance more comprehensively, not only from a financial perspective but also in terms of service consistency, operational effectiveness, customer satisfaction, and human resource development across business units. Although financial ratio analysis is not conducted quantitatively, the descriptive use of financial indicators still provides strategic information for managerial decision-making. This study concludes that the Balanced Scorecard is a relevant and applicable performance measurement framework for medium-scale multi-unit retail companies and can support strategic alignment and sustainable performance improvement.
Analysis Of Financial Management Accounting Practices In The Tourism Start – Up Of Sumberaji Village Ellyana Endang Dewi Pratiwi; Yuniep Mujati Suaidah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.138

Abstract

This study aims to analyze accounting practices in the financial management of tourism in the village of Sumberaji, Slaji Hamlet, Kabuh Subdistrict, Jombang Regency. The study uses a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. Informants consisted of the village head, BUMDes administrators, treasurers, and community members. The results show that tourism financial management has covered the stages of planning, recording, fund management, reporting, and accountability in accordance with village regulations. However, accounting practices are still carried out in a simple and manual manner, with limited human resource competencies and the absence of an application-based recording system. Transparency and accountability have been pursued through village deliberations and information boards, but have not been carried out optimally and routinely. This study concludes that there is a need to improve the capacity of managers and the accounting system to support more transparent and sustainable village tourism financial management.
Pengaruh Corporate Sustainable Performance Terhadap Comprehensive Financial Performance Agus Athori; Hanifah Puspita Sari; Marhaendra Kusuma; Yuniep Mujati Suaidah
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6767

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menguji pengaruh Corporate Sustainable Performance yang diproksikan dengan ESG Score terhadap Comprehensive Financial Performance yang diukur dengan ROA laba bersih, ROA laba komprehensif, dan ROE laba yang diatribusi. Metode – Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Sampel terdiri dari 127 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020–2023 dengan total 497 data observasi. Temuan Utama – Hasil penelitian menunjukkan bahwa ESG Score berpengaruh positif signifikan terhadap ROA berbasis laba bersih, ROA berbasis laba komprehensif, dan ROE berbasis laba yang diatribusi. Artinya, semakin tinggi kinerja keberlanjutan perusahaan, semakin baik pula kinerja keuangan komprehensifnya. Capaian kinerja ESG yang optimal mendorong citra positif, peningkatan efisiensi operasional, serta akurasi informasi keuangan. Implikasi Teori dan Kebijakan – Temuan ini memperkuat teori stakeholder bahwa keseimbangan perhatian pada aspek ekonomi, sosial, dan lingkungan berdampak positif pada kinerja perusahaan. Implikasi kebijakan mendorong perlunya penguatan komitmen keberlanjutan perusahaan serta transparansi dalam pengungkapan ESG. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan dengan menguji pengaruh ESG Score tidak hanya terhadap ROA laba bersih, tetapi juga terhadap ROA laba komprehensif dan ROE laba yang diatribusi sebagai bentuk pengukuran kinerja keuangan yang lebih menyeluruh dan relevan secara akuntansi.
PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN STARTUP DI BURSA EFEK INDONESIA Yuniep Mujati, Suaidah; Laily , Wahyuningtyas
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 2 (2023): Juli (2023) - Desember (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i2.1189

Abstract

This research aims to examine the influence of the fraud pentagon on fraudulent financial reports in startup companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The data collection used was purposive sampling from 8 startup companies listed on the IDX for the 2019-2023 period with a 5 year financial reporting period. Hypothesis testing was carried out using multiple linear regression using SPSS 29. The results of this study show that financial stability, ineffective supervision, change of auditor, change of director and CEO image have no effect on financial statement fraud
Modification of Financial Ratio Analysis Based on Fair Value: Is It More Predictive? Rahmanti Ratih, Nur; Kusuma, Marhaendra; Mujati Suaidah, Yuniep; Hadi Bin Ahamad, Abdul
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15889

Abstract

The purpose of this study is to respond to these profit changes by modifying the ROA, ROE, and NPM ratio formulas by expanding the concept of "earnings" to include comprehensive income and attributable income. Observational data from 2,641 firm-years from 543 publicly listed companies in Indonesia for the 2020-2024 period using multiple linear regression analysis. The results of this study indicate that modified financial ratio analysis has value relevance because it influences stock returns and has predictive power over dividends. The implication of this finding is that profitability using comprehensive income has value relevance and that level 1 of the fair value hierarchy is the most predictive and most responded to by the market, compared to comprehensive income and attributable income. The originality of this study examines the value relevance of using modified financial ratio analysis, specifically profitability, by involving comprehensive income and attributable income.
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.
SUSTAINABILITY PERFORMANCE, GREEN INNOVATION AND ECO-EFFICIENCY ON COMPANY VALUE WITH COMPREHENSIVE PROFITABILITY AS MODERATION Mujati Suaidah, Yuniep; Kusuma, Marhaendra
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

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

Abstract

Research so far has still provided inconsistent results on the role of profitability moderation in the influence of sustainability performance, green innovation and eco-efficiency on firm value, and does not involve comprehensive profit and attributable profit in the profitability formulation, even though the meaning of profit has shifted since the implementation of fair value accounting and entity theory in financial reporting. The purpose of this study is to test the role of profitability moderation, which is formulated with comprehensive profit and attributable profit, in the influence of sustainability performance, green innovation and eco-efficiency on firm value. The research sample was 141 companies listed on the Indonesia Stock Exchange 2019 - 2023 with 553 observation data. Hypothesis testing with Moderation Regression Analysis. The results of the study indicate that profitability based on comprehensive profit and attributable profit strengthens the influence of sustainability performance, green innovation, and eco-efficiency on firm value. The originality of this study is testing the role of profitability moderation based on comprehensive profit and attributable profit in the influence of sustainability performance, green innovation and eco-efficiency on firm value
Co-Authors Abdul Muzaki Agus Athori Anis Marjukah Ayu Wulan Dari Chusnul Rofiah Citra Ayuprilia Kartini Putri DEVI AYU PUSPITASARI Ellyana Endang Dewi Pratiwi Hadi Bin Ahamad, Abdul Hanifah Puspita Sari Kusuma, Marhaendra Laily , Wahyuningtyas Marhaendra Kusuma Nadia Mustofa Oktafiya Ayu Setyoningrum Rachyu Purbowati Rahmanti Ratih, Nur Ratih, Nur Rahmanti Sapto Roedy Widijanto Sari, Hanifah Puspita Utomo, Langgeng Prayitno