Article Per Year (5 Year)
p-Index From 2021 - 2026
4.981
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Media Mahardhika Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat IPTEKS Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Academia Open Indonesian Journal of Law and Economics Review Jurnal Pengabdian Masyarakat Asia Behavioral Accounting Journal Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJHCS
Santi Rahma Dewi
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Dampak Covid-19 terhadap Kinerja Keuangan Sebelum dan Selama Masa Pandemi pada Perusahaan Sektor Makanan dan Minuman di BEI Meilinda, Elfira; Dewi, Santi Rahma
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.36

Abstract

Dalam penelitian bertujuan adalah Apakah terdapat perbedaan ROA, NPM dan OPM sebelum dan selama masa pandemic covid-19 Pada Perusahaan Sektor Makanan dan Minuman Di BEI. Dalam penelitian ini adalah jenis penelitian kuantitatif, dengan data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan makanan dan minuman periode 2019-2020. Data yang sudah dikumpulkan dan dihitung sesuai dengan analisis kinerja keuangan dilakukan olah data dengan alat bantu SPSS Versi 25, melalui analisis regresi linier berganda dan uji hipotesis. Setelah dilakukan pengujian data diperoleh bahwa : 1). Terdapat perbedaan Return on Assets (ROA) sebelum dan selama pandemi Covid-19 pada perusahaan sektor makanan dan minuman yang terdaftar di BEI. 2) Terdapat perbedaan Net Profit Margin (NPM) sebelum dan selama pandemi Covid-19 pada perusahaan sektor makanan dan minuman yang terdaftar di BEI. 3) Terdapat perbedaan Operating Profit Margin (OPM) sebelum dan selama pandemi Covid-19 pada perusahaan sektor makanan dan minuman yang terdaftar di BEI.
Analisis Biaya Standar Sebagai Alat Pengendalian Biaya Produksi pada CV. Cahaya Gemilang Utama di Pandaan, Pasuruan Oktaviana, Hilda; Dewi, Santi Rahma
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.42

Abstract

Sebuah perusahaan industri perlu mengendalikan biaya produksi, termasuk biaya bahan baku, tenaga kerja langsung, dan overhead pabrik. Pengendalian biaya ini penting untuk mempengaruhi keuntungan perusahaan. Penelitian ini bertujuan untuk mengevaluasi manfaat penerapan biaya standar pada pengendalian biaya produksi di CV. Cahaya Gemilang Utama Pandaan Pasuruan periode 2018-2020. Data primer dikumpulkan melalui metode dokumentasi dengan menganalisis selisih biaya bahan baku, tenaga kerja langsung, dan biaya overhead pabrik. Hasil penelitian menunjukkan beberapa perbedaan, seperti selisih harga bahan baku yang kurang menguntungkan pada tahun 2018-2020. Perbedaan efisiensi upah perlu diperhatikan pada tahun 2018 dan 2019. Kesalahan dalam anggaran produksi juga ditemukan. Meskipun terdapat perbedaan, namun efisiensi dalam kegiatan produksi menguntungkan. Dari hasil penelitian ini, dapat disimpulkan bahwa penerapan biaya standar memberikan manfaat dalam pengendalian biaya produksi. Kendati demikian, perusahaan masih dihadapkan pada beberapa permasalahan yang perlu perhatian lebih lanjut.
The Urgency of Implementing Gender Responsive Budgets in Local Governments (Study in Sidoarjo Regency): Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah (Studi Pada Kabupaten Sidoarjo) Biduri, Sarwenda; Dewi, Santi Rahma; usrotin, Ilmi
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.336

Abstract

This study aims to find out why the local government does not respond to gender responsive budgeting. Since the issuance of the regulation known as Presidential Instruction No. 9/2000, there has been no significant change in gender equality. This research builds on several previous studies in Indonesia which found that many regulations have been established to promote gender equality, but no significant action has been shown by local governments to implement them. So, this study tries to find out what obstacles hinder the implementation of gender responsive budgeting in local governments. This research method is descriptive quantitative. An in-depth documentation study is a tool for collecting data. This study found several obstacles such as understanding of the concept of gender among government officials, political will, and resistance to change. Some strategies to overcome this obstacle are (1) affirmation of political commitment; (2) affirmation of technical capacity. The contributions of this research include developing theory in public sector accounting especially in the budgeting process, and providing an understanding of gender responsive budgeting in local government. The last important contribution is to provide advice and an overview for the Sidoarjo City Government to start implementing gender responsive budgeting.
Accounting and Marketing Training and Assistance on MSME Wall Panel: Pelatihan dan Pendampingan Akuntansi dan Pemasaran pada UMKM Wall Panel Hariyanto, Wiwit; Yani, M; Dewi, Santi Rahma
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.368

Abstract

Wall panel products are handicraft products that are still rare in the market. The target market for this business are hotels, the tourism sector, and large companies. Meanwhile, the MSME Wall Panel is still having difficulty determining the selling price and effective marketing. The purpose of this community service is to increase knowledge and skills in the field of accounting and marketing at the MSME Wall Panel. The implementation method used is socialization, training and mentoring. The results obtained are that the MSME Wall panel is now in determining the cost of production, cost of goods sold, selling price and marketing both offline and online. The impact of the training and mentoring is that the MSME Wall Panel can independently determine a reasonable and appropriate selling price and can do offline and online marketing.Wall panel products are handicraft products that are still rare in the market. The target market for this business are hotels, the tourism sector, and large companies. Meanwhile, the MSME Wall Panel is still having difficulty determining the selling price and effective marketing. The purpose of this community service is to increase knowledge and skills in the field of accounting and marketing at the MSME Wall Panel. The implementation method used is socialization, training and mentoring. The results obtained are that the MSME Wall panel is now in determining the cost of production, cost of goods sold, selling price and marketing both offline and online. The impact of the training and mentoring is that the MSME Wall Panel can independently determine a reasonable and appropriate selling price and can do offline and online marketing.
Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems Rofiq, Moch; Dewi, Santi Rahma
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.2678

Abstract

This study aimed to investigate the implementation of Activity Based Costing System (ABC) on cost distortion and profitability in PT. Bina Graha Sejahtera. The research method used was a quantitative descriptive study with field research techniques. The research object was PT. Bina Graha Sejahtera, and the subject was the Cost of Goods Manufactured Report for the year 2019. The results showed that the implementation of ABC resulted in lower cost calculations for Plate Joint Spun Pile 400 mm and 500 mm products, which were Rp. 133,266 and Rp. 160,290, respectively. The profitability level of the company also increased to 8% for both products. The implication of this study is that the implementation of ABC can reduce cost distortion and increase profitability in companies. Highlight : Resume keywords and phrases are specific abilities, skills, expertise, and traits recruiters and hiring managers look for in a candidate. Keyword research can provide insights into current marketing trends and help center content on relevant customer acquisition. Keywords in a manuscript should convey the main topics of the study, highlight the importance of the research, be concise, and attract readers. Keywords: resume keywords, keyword research, manuscript keywords, Python keywords, bullet points.
Pengaruh Tax Avoidance, Leverage, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderating(Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2016-2018) Silvia Ramadhiani; Santi Rahma Dewi
International Journal of Human Computing Studies Vol. 3 No. 2 (2021): IJHCS
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijhcs.v3i2.1641

Abstract

This study aims to determine the effect of tax avoidance, leverage, and managerial ownership on firm value with company transparency as a moderating variable. Tax Avoidance is measured by CASH ETR, Leverage is measured by DER, Managerial ownership is obtained from annual reports on mining companies that are listed on the IDX. This research was conducted on mining companies that have been listed on the Indonesia Stock Exchange (BEI) in 2016-2018.This research was conducted using quantitative methods, using MRA data analysis. The results of this study indicate that (1) Tax Avoidance has an effect on Firm Value, (2) Laverage has an effect on Firm Value, (3) Managerial Ownership has an effect on Firm Value, (4) Transparency is able to moderate the effect of Tax Avoidance on Firm Value, (5) Transparency is able to moderate the effect of leverage on firm value, (6) transparency is able to moderate the effect of managerial ownership on firm value.
The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo Santi Rahma Dewi; Eny Maryanti
Journal of Economics, Business, and Government Challenges Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i1.4

Abstract

This study aims to determine the application of green accounting based onuniversity social responsibility (USR) at Muhammadiyah University of Sidoarjo.The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness.
Board of Knowledge about Budgeting Regional Financing (APBD) in Sidoarjo Santi Rahma Dewi; Kukuh Sinduwiatmo; Sarwenda Biduri
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.78

Abstract

This study aims to find out how the board's knowledge about the budget in implementing regional financial supervision (APBD). This research was conducted with qualitative methods by presenting elements of questions regarding the board's knowledge of budget and regional financial supervision. Methods of gathering information using interviews and documentation to members of the Sidoarjo Regency council. The results of this study indicate that board members understand the process of determining the budget carried out by the executive, so that they can supervise and control the implementation of the APBD in Sidoarjo Regency. And expect follow-up from the executive on recommendations that have been given by the legislature where so far there has been no follow-up done.
Assistance and Strengthening of Kenongo Village MSMEs through Branding and Product Legality during the Covid-19 Pandemic Dewi, Santi Rahma; sriyono, sriyono; sumartik, sumartik
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 2 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01220

Abstract

AbstrakDesa Kenongo Kecamatan Tulangan Kabupaten Sidoarjo, merupakan salah satu desa di wilayah Sidoarjo yang memiliki banyak anggota UMKM. Dari hasil pemetaan awal jumlah UMKM di Desa Kenongo adalah 210 dengan berbagai macam jenis usaha. Jenis usaha yang ada adalah konveksi, batik, souvenir, makanan dan minuman, serta berbagai macam kerajinan tangan lainnya. Dengan jumlah UMKM yang cukup banyak ini, masih sangat sedikit yang mempunyai legalitas usaha serta kemampuan untuk membranding usahanya.Tujuan pendampingan ini adalah mewujudkan UMKM yang memiliki kualitas bagus dan dapat bersaing serta bertahan di masa pandemi dengan cara 1) Branding produk melalui media sosial serta memberikan keahlian agar dapat membuat sendiri media pemasaran. Selanjutnya yang 2) Legalitas usaha bagi UMKM agar lebih berkualitas dan terpercaya.Hasil pendampingan ini adalah meningkatnya nilai penjualan meskipun belum sama seperti sebelum pandemi, dan meningkatnya kesadaran pemilik UMKM untuk legalitas usahanya. Pendampingan ini juga membentuk kelompok UMKM dengan struktur baru yang lebih terorganisir untuk membantu pelaku UMKM dalam pengembangan usahanya. Pendampingan akan berkelanjutan di tahun kedua dan ketiga yaitu inovasi produk serta pengelolaan keuangan. Kata kunci : branding produk, legalitas Abstract Kenongo Village, Tulangan District, Sidoarjo Regency, is one of the villages in the Sidoarjo region which has many UMKM members. From the results of the initial mapping, the number of MSMEs in Kenongo Village was 210 with various types of businesses. The types of businesses that exist are convection, batik, souvenirs, food and beverages, and various other handicrafts. With this large number of MSMEs, very few have business legality and the ability to compare their businesses.The aim of this assistance is to create MSMEs that have good quality and can compete and survive during a pandemic by 1) Branding products through social media and providing expertise so that they can create their own marketing media. Furthermore, 2) Business legality for MSMEs to be more qualified and reliable.The result of this assistance is an increase in sales value even though it is not the same as before the pandemic, and an increase in the awareness of MSME owners for the legality of their business. This mentoring also forms MSME groups with a new, more organized structure to assist MSME players in developing their businesses. Assistance will be sustainable in the second and third years, namely product innovation and financial management. Keywords: product branding, legality 
The Influence of Service Quality and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance with Tax Sanctions as Moderating Variables in Sidoarjo during the Covid-19 Pandemic: Pengaruh Kualitas Pelayanan dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sanksi Perpajakan Sebagai Variabel Moderating di Sidoarjo pada Masa Pandemi Covid-19 Putri, Selly Novindia; Dewi, Santi Rahma
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.36 KB) | DOI: 10.21070/ijler.v17i0.806

Abstract

This study aims to determine the effect of service quality and the drive thru samsat system on motor vehicle taxpayer compliance, whether tax sanctions are able to moderate service quality and the drive thru samsat system on motor vehicle taxpayer compliance. This research method uses quantitative, data collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the slovin formula as many as 155 respondents. The data analysis technique used is the PLS-SEM analysis technique with the SmartPLS V.3 program. The results of the study show that service quality has no significant effect on motor vehicle taxpayer compliance, the drive thru system has a significant effect on motor vehicle taxpayer compliance, tax sanctions are not able to moderate service quality on motor vehicle taxpayer compliance, tax sanctions are able to moderate the Samsat drive system. thru on motor vehicle tax compliance.
Co-Authors Adelia Asma Anggraeni, Dastin Septa Aswijayanti, Putri Aulia Putri Saraswati Dewi Komalasari Dwi Nanningsih Eny Maryanti Esty Safira Hediati Fania Nabila Lakadjo Fitiyan Izza Noor Abidin Hanum, Griffit Laila Hardyanti, Yunita Rachma Herlinda Maya Kumala Sari, Herlinda Maya Kumala Imelda Dian Rahmawati Inta Rifana Intan Nur Lailiyah Khoiriyah Ma'rufah Khusnul Khotimah Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Leny Aisyah Mardianti, Any Meilinda, Elfira Mukhammad Amar Musliq Nanda Indriani Nurasik Nurasik Nurasik Oktaviana, Hilda Putri, Pungky Maulidiyah Putri, Selly Novindia Ramadhanti A., Fauzia Salsabila Rofiq, Moch Sarwenda Biduri Savila Rahmahwati Silvia Ramadhiani Silvia Ramadhiani Sriyono Sriyono Sriyono Sriyono Suhgrowardi Anggun Wardani Sumartik Talita Ayu Sylviana Tyas Arifta Windasari usrotin, Ilmi Wardani, Aprimianti Sukma Wiwit Hariyanto Wulansari, Ema Dwi Yani, M