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All Journal Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi International Journal of Accounting Innovation
Eny Maryanti
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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ANALISIS PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Maryanti, Eny
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2730

Abstract

The purpose of this study was to analyze the profitability, growth, sales growth and asset structure of the company on capital structure. The research object was the entire industrial sector of consumer goods amounted to 36 companies, but based on the completeness of the data, then, only 30 companies takan as samples with the observation period of 2012-2014. The independent variables were profitability, growth, sales growth and asset structure while the dependent variable was capital structure (debt to total assets ratio). The data analysis used multiple linear regressions. These results indicate that the growth of the company have a significant effect on the capital structure. Profitability, sales growth and asset structure has no effect on the capital structure.  Key Words : Profitability, Growth of Company, Asset Structure Of The Company,  Sales Growth, Capital Structure
PEMBERDAYAAN KARANG TARUNA DI DESA WONOKASIAN DALAM PENGOLAHAN LIMBAH PLASTIK MENJADI SEBUAH USAHA EKONOMIS PRODUKTIF Prasojo, Bayu Hari; Febriansah, Rizky Eka; Maryanti, Eny
Studi Kasus Inovasi Ekonomi Vol 3, No 01 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.418 KB) | DOI: 10.22219/skie.v3i01.7778

Abstract

Tujuan pelaksanaan kegiatan PKM Pemberdayaan Karang Taruna di Desa Wonokasian dalamPengolahan Limbah Sampah Plastik menjadi Sebuah Usaha Ekonomis Produktif adalah memberdayakanKarang Taruna dalam pengolahan limbah sampah plastik yang akan memberikan manfaat dalammengembangkan kegiatan ekonomis produktif dalam bentuk suatu usaha. Permasalahan yang dihadapimitra Karang Taruna Ndoko dan Karang Taruna Ngemplak adalah mitra belum memahami carapengolahan limbah sampah plastik menjadi suatu produk yang bernilai jual dan belum mempunyai satukegiatan yang mendukung upaya untuk mengembangkan kegiatan ekonomis produktif. Berdasarkanpermasalahan tersebut maka kedua mitra sepakat untuk mengembangkan kegiatan ekonomis produktifdalam pengolahan limbah sampah plastik (produk aneka bunga, vas bunga dan asesoris lain). Oleh karenaitu, metode pelaksanaan yang dilakukan dalam kegiatan ini adalah : 1) Pemberian informasi (sosialisasi)pengolahan limbah sampah plastik, 2) Pelatihan dan pendampingan pengolahan limbah sampah plastik, 3)Pelatihan dan pendampingan metode pemasaran 4) Pelatihan dan pendampingan pencatatan akuntansisederhana. Hasil dari pelaksanaan kegiatan ini adalah meningkatnya pengetahuan dan keterampilan mitradalam pengolahan limbah sampah plastik, terciptanya produk HandCraft Kartar Wonokasian, publikasimedia massa online maupun cetak, adanya media pemasaran offline (galeri Kartar Wonokasian) maupunonline (instagram, FB, OLX, Tokopedia, dan Bukalapak) dan sistem pencatatan akuntansi sederhana sertanantinya diharapkan menjadi sebuah usaha bagi Karang Taruna desa Wonokasian.
Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Eny Maryanti
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1099

Abstract

This study aims to determine whether company size moderates the effect of current ratio, environmental performance and debt to equity ratio on the profitability of consumer goods industry companies found on the Indonesia Stock Exchange (IDX). The period of this research is 2017-2019. The study population includes all consumer goods industry companies found on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. The sampling technique used was purposive sampling. The research population data were 114 companies, and obtained a sample of 45 companies. The data analysis method used is SmartPLS 3 (Partial Least Square). The results of this study indicate: company size can moderate the effect of current ratio, environmental performance and debt to equiy ratio to profitability, firm size weakens the influence of current ratio to profitability, company size weakens the influence of environmental performance on profitability, firm size weakens the influence of debt to equity ratio to profitability. The moderation variable in this study is included in the pure moderation variable (pure moderation) because the moderating effect 1,2,3 has an effect on profitability while the moderating variable (company size) has no effect on profitability.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Kebijakan Dividen Terhadap Nilai Perusahaan Hikmah Etikasari; Eny Maryanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7687

Abstract

This study aims to determine whether company size, profitability ratio, solvency ratio, and dividend policy on firm value in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2019. The research population includes all food and beverage sub-sector consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. The sampling technique used was purposive sampling technique. The research population data were 112 companies, and obtained a sample of 40 companies. The data analysis method used is the classical assumption test, multiple linear regression, hypothesis testing, and the coefficient of determination (R2) with the help of the SPSS (Statistical Package for the Social Sciences) program version 25. The results of this study indicate: company size has a positive and significant effect on firm value, the profitability ratio proxied by ROI (Return on Investment) has a positive and significant effect on firm value, the solvency ratio proxied by DAR (Debt to Total Assets) has a positive and significant effect. on firm value, and dividend policy as measured by DYD (Dividend Yield) has a negative and significant effect on firm value.
Pengaruh ROA, ROE , CR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Yolanda Nova Nur Frabella; Eny Maryanti
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.7688

Abstract

The purpose of this study is to examine the effect of ROA, ROE and CR on firm value with GCG immoderation. This study uses a quantitative approach. Sampling is ii purposive sampling. the initial population of 81 companies after passing the criteria stage, the remaining 51 companies were used in this study. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program. The results of this study indicate that: 1) Good Corporate Governance cannot moderate the relationship between4redcx ROA and firm values as evidenced by a p-value of 0.52 and a t-statistic value of 1.944, 2) Good Corporate Governance does not can moderate the relationship between ROE and firm value as evidenced by a p-value of 0.120 and a t-statistic value of 1.556, 3) Good Corporate Governance cannot moderate the relationship between CR and firm values as evidenced by a p-value of 0.314 and the t-statistic value is 1.009
Pengadaan Pojok Literasi oleh Mahasiswa KKN Desa Kalipare Guna Meningkatkan Minat Bac Sarwenda Biduro; Eny Maryanti; Sukma Aji
Jurnal KARINOV Vol 5, No 1 (2022): Januari
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i1p49-52

Abstract

Tujuan dilaksanakannya kegiatan program ini adalah agar terwujudnya tata kelola keuangan dan akuntabilitas pelaporan BUMDes secara terkomputerisasi. Dalam mewujudkan tata kelola organisasi terutama dalam BUMDes diperlukannya tata kelola keuangan berupa manajemen pelaporan dan pencatatan laporan keuangan yang memadai. Adapaun mitra dalam kegiatan ini adalah BUMDes Lemujut Sejahtera, Kecamatan Krembung Kabupaten Sidoarjo. Pada kegiatan ini menggunakan metode PALS (Participatory Action Learning System), metode ini merupakan pelibatan mitra dam proses pembelajaran aktif partisipasi dalam program aksi penerapan ipteks berupa memberikan pemahaman pencatatan akuntansi menggunakan Microsoft excel, sehingga memudahkan untuk menghasilkan laporan keuangan yang efektif dan efisien. Kegiatan pengabdian ini dapat disimpulkan bahwa tata kelola keuagan dan akutanbilitas pada BUMDes Lemujut Sejahtera tidak efektif. Pencatatan dan pelaporan kuangan yang dilakukan BUMDes Lemujut Sejahtera masih secara manual. Tidak ada jaminan dalam pinjaman mingguan, namun untuk pinjaman bulanan harus menyerahkan BPKB. Bunga yang diberikan BKD Lemujut Sejahtera adalh 9% dan tidak fluktuatuf. Penggunaan Microsoft Excel sangat memantu pelaporan keuangan dan mendotrong aktifitas operasional yang lebih efisien pada BUMDes Lemujut Sejahtera. Kata kunci—BUMDes, Pencatatan Akuntansi, Pelaporan Keuangan Abstract  The purpose of implementing this program activity is for the realization of financial governance and accountability for computerized BUMDes reporting. In realizing organizational governance, especially in BUMDes, financial governance is needed in the form of management reporting and recording of adequate financial statements. The partners in this activity are BUMDes Lemujut Sejahtera, Krembung District, Sidoarjo Regency. In this activity using the PALS (Participatory Action Learning System) method, this method is the involvement of partners and an active learning process participation in the science and technology application action program in the form of providing an understanding of accounting records using Microsoft Excel, making it easier to produce effective and efficient financial reports. This service activity can be concluded that financial governance and accountability at BUMDes Lemujut Sejahtera are not effective. Financial recording and reporting carried out by BUMDes Lemujut Sejahtera is still manual. There is no guarantee in weekly loans, but for monthly loans you have to submit BPKB. The interest given by BKD Lemujut Sejahtera is 9% and does not fluctuate. The use of Microsoft Excel greatly helps financial reporting and encourages more efficient operational activities at BUMDes Lemujut Sejahtera. Keywords— BUMDes, Accounting Records, Financial Reporting
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
Publisher : Universitas Pembangunan Nasional "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 on university 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. Keywords: green accounting, university social responsibility, Muhammadiyah University of Sidoarjo
Profitability Determinant and the Effect of Capital Structure Eny Maryanti; Dewi Ratiwi Meiliza
Journal of Economics, Business, and Government Challenges Vol 2 No 2 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.99

Abstract

The purpose of this study is to verify the effect of company growth, sales growth, company size and profitability towards capital structure. The population uses manufacturing companies with purposive sampling technique and obtained a sample of 30 companies. The result of the research indicates that the variable of Company Growth and Company Size have not effect significantly towards profitability. Whereas Sales Growth variable have effect significantly towards profitability. Profitability, sales growth, and company size variables have not effect towards capital structure whereas the growth of the company have effect to the capital structure.
ANALISIS PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Eny Maryanti
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2730

Abstract

The purpose of this study was to analyze the profitability, growth, sales growth and asset structure of the company on capital structure. The research object was the entire industrial sector of consumer goods amounted to 36 companies, but based on the completeness of the data, then, only 30 companies takan as samples with the observation period of 2012-2014. The independent variables were profitability, growth, sales growth and asset structure while the dependent variable was capital structure (debt to total assets ratio). The data analysis used multiple linear regressions. These results indicate that the growth of the company have a significant effect on the capital structure. Profitability, sales growth and asset structure has no effect on the capital structure.  Key Words : Profitability, Growth of Company, Asset Structure Of The Company,  Sales Growth, Capital Structure
Effect Of Profitability, Liquidity And Sales Level On Income Growth With Company Size As Moderated Variables In Registered Consumption Sector Manufacturing Companies In Indonesia Exchange For 2016-2018 Elisa Widya M; Eny Maryanti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5173.491 KB) | DOI: 10.21070/acopen.5.2021.1645

Abstract

This study aims to determine the effect of profitability, liquidity and sales level on profit growth with company size as a moderating variable in consumer sector manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. Previous studies have shown different results. Research needs to be done again to examine the effect of the three variables on profit growth by adding company size as a moderating variable. The population of this study is the consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period totaling 38 companies. Based on the purposive sampling criteria, there were 15 companies that met the research criteria. This study uses data analysis testing SmartPLS 3 . The results showed that profitability, liquidity and sales levels had no effect on profit growth. Company size as a moderating potential variable on the effect of profitability, liquidity and sales level on profit growth.
Co-Authors Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Amalia, Dina Ananda Nur Anggie Nur Cahyani Arista, Sintha Wahyu Bambang Tjahjadi Bayu Hari Prasojo Biduri , Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dewi Ratiwi Meiliza Dewi, Ade Annisa Duwi Rahayu Dwi Afifatul Riszqiya Elisa Widya M Elisya, Reza Marcelina Fadilla Rahmawati Fadlillah, Fanny Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Kumala Sari, Herlinda Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Ni'mah, Siti Awalin Nikmah Nurhidayah Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Santi Rahma Dewi Sartika Sartika Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Soeprijanto, Noerwachid Suci Kusuma Wardani Sukma Aji Veronika Maharani Lim Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella