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All Journal Jurnal Akuntansi dan Pajak ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Islamic Banking Al-Buhuts (e-journal) The Academy Of Management and Business (TAMB) JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Ika Farida Ulfah
Universitas Muhammadiyah Ponorogo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Ika Farida Ulfah; Ardyan Firdausi Mustoffa; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1808

Abstract

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.
KETAHANAN UMKM FROZEN FOOD “WISNA FRESH” KABUPATEN PONOROGO MELINTASI PANDEMI COVID 19 Wijianto Wijianto; Ika Farida Ulfah; Ardyan Firdausi Mustoffa
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.01 KB) | DOI: 10.30603/ab.v17i2.2339

Abstract

The COVID-19 pandemic caused the economy in Indonesia to experienceacrisis,one of which is micro and medium-sized small businesses in the culinary sector experienced a drastic decline”. “As a result of the enactment of the government policies, namely Large-Scale Social Restrictions (PSBB), many of the culinary businesses musttwisttheir brainsso that their efforts cansurvive this the pandemic”. “This is achallenge for the government to provide assistance subsidies to MSME actors, but in the minister him self many MSMEs in the culinary sector make their own ideas by utilizing Technology of social media as a bridge to keep his business running”. “For this reason,better strategies are a needed to maintain MSMEs in Ponorogo across COVID-19”. This research is to find out how the marketing strategy that has been done by MSMEs wisna fresh to increase sales of products . This study uses qualitative descriptive methods where data is obtained by conducting interviews. This research uses SWOT analysis to take advantage of opportunities and maximize strengths, reduce weaknesses and avoid threats.  The results of the research showed that the marketing strategy carried out by WISNA FRESH MSMEs is a marketing mix consisting of product, price, place, promotion, process, people, physical evidence (7P). And the marketing strategy implemented by MSMEs Wisna Fresh is Segmentation, Targetting, Positioning or commonly called STP. From the marketing strategy implemented, it affects the sales of WISNA FRESH MSMEs so as to improve the sales of their products, but in this study found obstacles that many employees of mothers often ask permission to accompany or pick up children this will also affect production activities, hence the need for SOP (Standard Operating Procedures) to help for the smooth and resilience of the company in the pandemic period.
MANUFACTURING COMPANY'S STOCK PRICE: EFFECTDIVIDEND PER SHARE, EARNING PER SHARE, RETURN ON INVESTMENT, PRICE BOOK VALUE LISTINGIN BEI Titin Eka Ardiana; Ika Farida Ulfah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5722

Abstract

The increase in stock prices is strongly influenced by dividends per share, earnings per share, return on investment, and price book value. The data collection technique in this study uses financial report data from all manufacturing companies listed on the Indonesia Stock Exchange in 2018, which are 131 companies and uses a purposive sampling technique. The results of this study both partially and simultaneously show that Dividend Per Share (DPS) has an influence on stock prices which can explain that the greater the dividends distributed by the company, the direct impact on the increase in the company's share price. 2) There is a significant effect of Earning Per Share (EPS) on stock prices. 3) The negative effect of Return on Investment (ROI) on stock prices illustrates that the profit information obtained by the company for each company's total assets is not necessarily responded to by investors with high stock prices. 4) The influence of Price Book Value (PBV) indicates that the value of the company perceived by investors will be in line with the increase in the company's stock price. The contribution of the four dependent variables to stock prices is 86.8% and 3.2% can be explained by other variables outside of this study. Keywords: Share Price, Dividend Per Share (DPS), Earning Per Share (EPS), Return on Investment (ROI), Price to Book Value (PBV)
Pengaruh Kecukupan Modal dan Penyaluran Kredit Terhadap Profitabilitas dengan Rasio Kredit Bermasalah Sebagai Variabel Moderating pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Alfi Agustin Puspita Dewi; Arif Hartono; Ika Farida Ulfah
Journal of Islamic Banking Vol 2 No 2 (2021): Journal of Islamic Banking
Publisher : Prodi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Al Hikmah Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.575 KB)

Abstract

This study aims to determine the effect of capital adequacy and lending on profitability with the ratio of non-performing loans as a moderating variable. This study was conducted on conventional banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period using purposive sampling with several criteria. The number of samples selected were 12 banks with a period of 3 years so that the number of samples was 36 observations. The data analysis technique is Moderated Regression Analysis. The results showed that capital adequacy had no significant effect on profitability. This means that when a bank has large capital but cannot use its capital effectively in order to make a profit, it results in large capital not being able to generate high profitability. Credit distribution has no significant effect on profitability. This shows that the higher the LDR level, the worse the bank's liquidity status, because placements on credit are also financed from third party funds. The high LDR allows banks to refuse to provide loans or in other words banks will limit lending. Non-performing loans are unable to moderate the relationship between capital adequacy and profitability. This means that the increase in NPL is due to an increase in non-performing loans to total loans owned by banks. Banks need to provide adequate capital to cover risks arising from lending. Non-performing loans are not able to moderate the relationship between lending to profitability. An unhealthy LDR level indicates that the amount of credit disbursed exceeds funds from third parties.
Analisis Kebangkrutan dengan Menggunakan Metode Springate Pada Perusahaan Asuransi Jiwa di Indonesia Tahun 2016-2018 Riska Nurlaila; Dwiati Marsiwi; Ika Farida Ulfah
ASSET: Jurnal Manajemen dan Bisnis Vol 4, No 1 (2021): Juni
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v4i1.3835

Abstract

Penelitian ini bertujuan untuk mengetahui mengetahui adanya potensi kebangkrutan dengan metode Springate pada perusahaan asuransi jiwa di Indonesia yang terdaftar di OJKtahun 2016-2018. Adapun yang menjadi rumusan masalah dalamm penelitian ini adalah bagaimana potensi kebangkrutan dengan metode Springate pada perusahaan asuransi jiwa di Indonesia yang terdaftar di BEI tahun 2016-2018?. Populasi dalam penelitian ini adalah perusahaan asuransi jiwa yang terdaftar di OJK pada tahun 2016-2018. Data yang diambil untuk melakukan penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang diperoleh dari situs resmi www.ojk.co.id dan beberapa perusahaan dari situs resmi perusahaan yang bersangkutan. Hasil penelitian menunjukkan bahwa berdasarkan perhitungan variabel – variabel X dalam metode Springate dapat disimpulkan bahwa sebanyak 87,5% atau 28 perusahaan asuransi jiwa yang memiliki potensi untuk mengalami kebangkrutan, sedangkan sisanya yaitu 12,5% atau 4 perusahaan masuk kedalam katagori perusahaan sehat. Data perhitungan metode Springate dari tahun 2016 – 2018 bisa digunakan oleh investor untuk memilih metode mana yang akan digunakan dalam mengukur potensi kebangkrutan perusahaan dan bisa digunakan untuk menilai perusahaan mana yang tidak berpotensi bangkrut dimasa depan. Kata Kunci : Bankruptcy, Springate Method, Tabel
Pengaruh Religiusitas, Pengetahuan Perbankan, Pengetahuan Produk Perbankan, Pengetahuan Pelayanan Perbankan, Dan Pengetahuan Bagi Hasil Terhadap Preferensi Menggunakan Jasa Perbankan Syariah Niken Nastiti; Arif Hartono; Ika Farida Ulfah
ASSET: Jurnal Manajemen dan Bisnis Vol 1, No 1 (2018): Edisi Juni 2018
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.772 KB) | DOI: 10.24269/asset.v1i1.2554

Abstract

This research was conducted to test the Preference of Using PPTQ Al-Hasan Islamic Banking Services in Ponorogo Regency. The measurements used in this study use the variables Religiosity, Banking Knowledge, Banking Product Knowledge, Banking Service Knowledge, and Profit Sharing Knowledge. The data in this study are primary data with a data collection method using a questionnaire in the form of several structured statement items. The population in this study was students of PPTQ Al-Hasan in 2018 with 251 students. The sampling technique uses Non Probability Sampling: Purposive Sampling: and the number of respondents obtained with the results of 115 student students. Data analysis in this study used multiple linear regression analysis using the SPSS version program. 20. The results of this study indicate that the first hypothesis indicates that religiosity influences the preference for using Islamic banking services. The results of the second hypothesis testing indicate that banking knowledge influences the preferences of using Islamic banking services. The results of the third hypothesis testing indicate that the knowledge of banking products affects the preferences of using Islamic banking services. The fourth hypothesis testing results show that knowledge of banking services affects the preferences of using Islamic banking services. The results of testing the fifth hypothesis indicate that knowledge sharing results on preferences using sharia banking services. Simultaneous test results (F) indicate that religiosity, banking knowledge, banking product knowledge, banking service knowledge, and knowledge sharing results influence the preference for using Islamic banking services
Analisis Efisiensi, Efektivitas, Dan Tingkat Kemandirian Penggunaan Dana Bantuan Operasional Kesehatan (BOK) Dalam Rangka Menilai Capaian Kinerja Program Di Puskesmas Gemaharjo Kabupaten Pacitan Sulis Megawati; Arif Hartono; Ika Farida Ulfah
The Academy Of Management and Business Vol 2, No 1 (2023): February
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/tamb.v2i1.251

Abstract

Gemaharjo Health Center is one of the Community Health Centers with active Community Health Efforts (UKM) funded by Health Operational Assistance Fund (BOK). The purpose is to increase access to and quality of health services in the work area of the Gemaharjo Health Center. The purpose of this study was to analyze the efficiency, effectiveness, and level of independence in the use of BOK Funds in order to assess UKM at the Gemaharjo Health Center. The analytical method used is descriptive qualitative. The data used is the realization of BOK Fund and 2021 Gemaharjo Health Center Performance Assessment (PKP) data. The results of efficiency analysis are in the predictable category, as evidenced by the amalgamation of several unfunded activities, and can be seen from the increase in performance achievements from 2020 to 2021. Effectiveness analysis is included as an effective category, because of the success in managing BOK Fund to finance UKM. Evidenced by the increase in the achievements of Gemaharjo PKP from last year even though it had not yet reached the set target. Results of the analysis of the level of independence show that the use of BOK Funds at Gemaharjo Health Center is included in  the predictable category, that is, it has fulfilled most of the relevant targets.
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Merger pada Perusahaan Non Keuangan yang Terdaftar Di BEI Tahun 2016-2017 Alvi Nur Aini; Ika Farida Ulfah; Nurul Hidayah
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 1 (2023): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i1.2030

Abstract

Because of the creation of a global market by economic globalization, there is intense competition among businesses. As a result, the company is constantly working to grow its  Keywords: Merger, Financial Performance, Financial Ratios
Pelatihan Akuntansi Keuangan Untuk Meningkatkan Kinerja Keuangan Petani Lele Kabupaten Ponorogo Ardyan Firdausi Mustoffa; Ika Farida Ulfah; Wijianto Wijianto Wijianto
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7213

Abstract

Program Pengabdian Masyarakat dilaksanakan Team Dosen Fakultas Ekonomi Universitas Muhammadiyah Ponorogo (FE UMPo) pada tahun 2022 sebagai bentuk pelaksanaan tri dharma Perguruan Tinggi. Fokus pengabdian masyarakat pada Pelatihan Akuntansi untuk meningkatkan kinerja keuangan khususnya pada Peternakan Lele Makmur Ponorogo. Budidaya lele yang dilakukan petani diwilayah ini masih dilakukan secara mandiri sedangkan dari permodalan masih minim karena belum ada bantuan modal dari Pemerintah sehingga masih mengandalkan modal pribadi. Permasalahan mitra adalah, memperbaiki manajemen yang sudah diterapkan walaupun masih sederhana menjadi manajemen usaha professional sehingga bisa mendukung usaha untuk berkembang dan memperbaiki administrasi pembukuan. Dari kedua masalah yang dihadapi “Peternakan Lele Makmur Ponorogo” yang menjadi masalah utama adalah tidak diterapkannya akuntansi. Karena kurangnya pengetahuan dan pemahaman mitra terkait Pembukuan yang baik dan benar. Keberhasilan Pelatihan Manajemen Keuangan tercermin dari kesadaran peserta pelatihan yaitu Mitra (“Peternakan Lele Makmur Ponorogo”) mampu meningkatkan kinerja keuangan dari budidaya lele dan mampu membuat pembukuan yang berkaitan dengan usahanya, meliputi bisa membuat laporan laba rugi, bisa mengklasifikasi berbagai macam biaya, dan menghitung biaya produksi. Tindak lanjut dari penyuluhan ini adalah adanya Monitoring dan evaluasi sesuai target luaran dari kegiatan yang sudah dilakukan.
MODEL CAPITAL ASSET PRICING (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM INVESTASI SAHAM Ardyan Firdausi Mustoffa; Ika Farida Ulfah; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11891

Abstract

The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims to analyze the comparison of CAPM and APT accuracy levels for predicting sharia stock returns during the Covid-19 pandemic. Secondary data in this research was obtained from the websites www.idx.co.id, www.bi.go.id. Based on CAPM, the level of return and risk have a positive and linear relationship. The risk measure which is an indicator that influences shares in the CAPM is shown by the variable β (beta). The greater the β of a stock, the greater the risk contained in it. The population in this study is stock price data for pharmaceutical sector companies listed on the IDX and consistently listed in the Jakarta Islamic Index (JII) for the 2020-2022 period. Based on research results, the CAPM is more accurate and more precise than APT. The level of accuracy of the CAPM and APT models does not indicate a significant dissimilarity in results in predicting sharia stock returns on the JII seen from the CAPM MAD value which is smaller than the APT MAD value
Co-Authors Alfi Agustin Puspita Dewi Alvi Nur Aini Ardiana, Titin Eka Ardyan Firdausi Mustoffa Arif Hartono Dwiati Marsiwi Feby Jatra Yoga Saputra Khusnatul Khusnatul Khusnatul Zulfa Wafirotin Mellyana Noviesta Niken Nastiti Nurul Hidayah Riska Nurlaila Sulis Megawati Veltry Anggraini Wijianto Wijianto Wijianto Wijianto Wijianto Yasiinta Nur Methasari