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Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan pada Sub Sektor Industri Material Konstruksi yang Terdaftar di Bei Amilia Dwi Suryani; Nofia Erinda Kusumastuti; Rendra Bagas Pandu Cahyanto; Dwi Ermayanti Susilo
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3369

This study aims to analyze the effect of capital structure and financial performance on firm value in the construction material sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research method used is quantitative with an explanatory approach. The data used is secondary data obtained from the company's financial reports published on the IDX. Data analysis was performed using multiple linear regression as well as t-tests and R2 tests to test the hypotheses. The results of the study show that capital structure has a significant positive effect on firm value, and financial performance has a significant positive effect on firm value. Based on the research results, it can be concluded that effective management of capital structure and improvement of financial performance can increase the firm value in the construction material sub-sector in Indonesia.

Analisis Peran Sistem Informasi Dalam Meningkatkan Efektivitas Pengendalian Persediaan Barang Dagang Pada PT. Mayora Indah Tbk Ristayanti Seftyananta; Imelia Shalshabilla; Rendy Ainur Rachmawan; Dwi Ermayanti Susilo
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.3757

This research aims to examine the role of information system analysis in enhancing the effectiveness of inventory control of consumer goods at PT Mayora Indah Tbk. As a leading consumer goods company in Indonesia, PT Mayora Indah Tbk faces complex challenges in inventory management to ensure timely and optimal availability of goods. In this context, information system analysis is considered a key approach to identify, evaluate, and improve existing inventory control processes. This study adopts a qualitative approach by conducting a review of the information systems used by PT Mayora Indah Tbk for inventory management. Data is collected through interviews with key personnel, direct observations, and analysis of relevant documents. The research findings highlight the importance of integrating information systems to strengthen inventory control, including the use of information technology for real-time monitoring, inventory tracking, and demand forecasting. By combining advanced information technology with effective inventory management practices, PT Mayora Indah Tbk can enhance accuracy, efficiency, and transparency in inventory management. Practical implications of this research include recommendations for optimizing existing information systems, strengthening internal oversight, and enhancing compliance with established inventory control procedures.

Analyzing Profitability, Firm Size, and Capital Structure’s Impact on Firm Value Elisa Dwi Handini; Dwi Ermayanti Susilo
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1953

General Background: Firm value is a crucial indicator of corporate performance, influenced by profitability, firm size, and capital structure. Understanding these relationships is essential in financial research, particularly in the food and beverage (F&B) sector. Specific Background: Previous studies on Indonesia Stock Exchange (IDX)-listed F&B firms (2021–2023) provide inconsistent findings regarding the effects of profitability and firm size on firm value, with capital structure serving as a potential mediating factor. Knowledge Gap: While some research suggests a direct impact of profitability and firm size on firm value, others argue that these relationships are indirect or insignificant, indicating a need for further investigation. Aims: This study analyzes the influence of profitability and firm size on firm value, considering capital structure as an intervening variable. Methods: A quantitative approach was applied, analyzing data from 17 IDX-listed F&B firms using statistical techniques such as path analysis, classical assumption tests, and hypothesis testing. Results: Profitability and firm size do not significantly affect firm value directly; however, capital structure mediates their influence. Novelty: This study clarifies the mediating role of capital structure in firm value determination, addressing inconsistencies in previous research. Implications: The findings suggest that F&B firms should strategically manage their capital structure to enhance firm value, rather than relying solely on profitability or scale.

The Influence of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements of KSP Sena Group East Java Shalshabilla, Imelia; Dwi Ermayanti Susilo
Asian Journal of Management, Entrepreneurship and Social Science Vol. 5 No. 01 (2025): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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

This study aims to determine the effect of internal control systems and accounting information systems on the quality of financial statements of the Sena Group Savings and Loan Cooperative in East Java. This study holds an important position in the literature as it fills the gap in research regarding the relationship between the two variables, particularly in the cooperative sector, which often lacks the provision of modern information technology compared to other sectors. The method used is quantitative, with a population of 95 employees involved in financial report management. The sampling technique used is saturated sampling. Data was collected through questionnaires and analyzed using SPSS 25 software. The results of this study show that the internal control system has a positive but insignificant effect on the quality of financial statements, with a significance value of 0.489 > 0.05. Meanwhile, the accounting information system has a significant positive effect on the quality of financial statements, with a significance value of 0.000 < 0.05.

Analisis Peran Sistem Informasi Dalam Meningkatkan Efektivitas Pengendalian Persediaan Barang Dagang Pada PT. Mayora Indah Tbk Ristayanti Seftyananta; Imelia Shalshabilla; Rendy Ainur Rachmawan; Dwi Ermayanti Susilo
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.3757

This research aims to examine the role of information system analysis in enhancing the effectiveness of inventory control of consumer goods at PT Mayora Indah Tbk. As a leading consumer goods company in Indonesia, PT Mayora Indah Tbk faces complex challenges in inventory management to ensure timely and optimal availability of goods. In this context, information system analysis is considered a key approach to identify, evaluate, and improve existing inventory control processes. This study adopts a qualitative approach by conducting a review of the information systems used by PT Mayora Indah Tbk for inventory management. Data is collected through interviews with key personnel, direct observations, and analysis of relevant documents. The research findings highlight the importance of integrating information systems to strengthen inventory control, including the use of information technology for real-time monitoring, inventory tracking, and demand forecasting. By combining advanced information technology with effective inventory management practices, PT Mayora Indah Tbk can enhance accuracy, efficiency, and transparency in inventory management. Practical implications of this research include recommendations for optimizing existing information systems, strengthening internal oversight, and enhancing compliance with established inventory control procedures.

Pengaruh Perputaran Kas, Leverage dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI (2020-2022) Elma Oktavianawati; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4306

This study aims to explore the impact of cash turnover, leverage, and firm size on profitability. The independent variables involved include cash turnover measured by the ratio of net sales to average cash, leverage measured by Debt to Assets Ratio, firm size calculated based on total assets, and profitability measured by Return on Assets as the dependent variable. The research uses financial data from companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period 2020-2022, categorized as secondary data. The research population involves 30 manufacturing companies in the food and beverage sector listed on the IDX. The sampling method used is purposive sampling with 26 companies meeting the selected criteria. Data analysis in the study includes descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests. Based on the research findings, it was found that cash turnover has a significant negative and significant impact on profitability, leverage has a significant negative and significant impact on profitability, while firm size does not have a significant impact on profitability.

Edukasi Pengetahuan Pajak Bagi Santri Di Pondok Pesantren Mamba'ul Ma'arif Jombang Dwi Ermayanti Susilo; Wisnu Mahendri; Ahmad Bihar Isyqi; Ina Nikmatul Chasanah; Liya Rizkiyah
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1045

This service activity was carried out at the Mamba'ul Ma'afif Islamic boarding school Denanyar Jombang where this activity included the socialization of an understanding of tax education, benefits and how to pay taxes. The purpose of this community service activity is so that the students know and are used to helping convey to the surrounding community, among other things, the function of taxes for state development and how the process of paying taxes is. This service activity was carried out using the method of socializing tax education and holding quizzes about taxes to measure the level of knowledge of grade 3 students. The results of this activity based on observations, the socialization process and the results of the tax quiz turned out that many class 3 students were very enthusiastic about participating in the activity. This can be seen from the achievements of this community service activity that the service program which is a form of strategic action on tax introduction to increase awareness of tax inclusion and conduct tax awareness literacy for the students of the Mamba'ul Islamic boarding school is very important because as we know today, there are many people who still don't understand about taxes and are also not happy with taxes, in fact they just don't know about the benefits of taxes and what can be obtained from paying them. Therefore knowledge about taxes is needed from an early age to fortify society from bad and wrong tax stereotypes. This kind of provision can be started from the family, school and community environment.

Analisis Penyajian Laporan Keuangan Sebelum dan Sesudah Penerapan SAK Syariah: Studi Kasus pada KSPPS BMT NU Jombang Azzahro Putri, Aulia; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.11175

This study aims to analyze the presentation of financial statements before and after the implementation of Sharia Financial Accounting Standards (SAK Syariah) at KSPPS BMT NU Jombang. The research employs a qualitative approach using a case study method, with data collected through interviews, observations, and financial document analysis. The analysis focuses on differences in the completeness of financial statement components, conformity of reporting formats, account classification, and the extent of disclosure before and after the implementation of SAK Syariah. The findings indicate that prior to the adoption of SAK Syariah, financial statements were presented in a simplified manner. After the implementation, financial statements were prepared more comprehensively and systematically in accordance with Sharia Accounting Standards, including cash flow statements, statements of changes in equity, and notes to the financial statements. The application of SAK Syariah enhances transparency, comparability, and decision usefulness of financial information. Therefore, this study highlights the crucial role of SAK Syariah in improving the quality of financial statement presentation in sharia cooperatives.

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