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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review 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 Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan 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 EJHEAA Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi IJEFSD Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation Journal of Higher Education and Academic Advancement Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Academia Open International Journal of Economic Integration and Regional Competitiveness
Eny Maryanti
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities 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 Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Apakah Ukuran Perusahaan Sebagai Variabel Moderasi? Eny Maryanti; Sarwenda Biduri; Herlinda Maya K.
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.791

Abstract

This study aims to examine whether firm size can moderate the relationship, profitability and level of sales to profit growth in consumption sector manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period. The sampling technique using purposive sampling obtained 11 companies that meet the research criteria. This research is a panel analysis of regression data using a eviews 12. The results showed that the model that was suitable for this study was to use commond effects compared to other models. The size of the company cannot be used as a moderating variable on the relationship between profitability, liquidity and sales growth on profit growth.
Pemberdayaan Karang Taruna di Desa Wonokasian dalam Pengolahan Limbah Plastik menjadi Sebuah Usaha Ekonomis Produktif Bayu Hari Prasojo; Rizky Eka Febriansah; Eny Maryanti
Studi Kasus Inovasi Ekonomi Vol. 3 No. 01 (2019)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
EKSISTENSI KINERJA BKD SEBAGAI UNIT BUMDES PADA DESA BLIGO KEC. CANDI KAB. SIDOARJO Sarwenda Biduri; Eny Maryanti; Alsaf Pebrianggara
Studi Kasus Inovasi Ekonomi Vol. 5 No. 01 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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

Abstract

Tujuan  dari pengabdian masyarakat ini yaitu melakukan pendampingan melalui Percepatan Kinerja BKD Bligo melalui Branding produk jasa keuangan dan produk unggulan BKD Kec. Candi Kab. Sidoarjo yang merupakan salah satu strategi kami untuk meningkatkan eksistensi kinerja BKD Bligo dimasa Pandemi Covid 19 ini. Metode pelaksanaan dari kegiatam ini adalah dengan menggunakan metode PALS (Participatory Action Learning System), dimana metode ini pada dasarnya adalah pelibatan mitra dalam proses pembelajaran aktif partisipasi dalam program aksi penerapan ipteks berupa pendampingan pemberdayaan branding produk jasa keuangan dan produk unggulan BKD Bligo dengan menggunakan strategi marketing terkini sehingga membentuk suatu sistem interaksi pembelajaran masyarakat secara partisipatif, baik secara personal maupun komunal. Metode yang telah kami lakukan adalah pendampingan kepada pegawai BKD Bligo Kec. Candi Kab. Sidoajo secara manual. Obyek abdimas sangat antusias dalam menerima masukan-masukan dari kegiatan ini, karena dengan adanya kegiatan ini menjadi sharing ilmu bagi pihak BKD dan dapat membantu mereka dalam  melakukan pembaruan melalui branding untuk memperkenalkan produk jasa keuangan dan produk unggulan BKD bligo Kec. Candi Kab. Sidoarjo agar dapat lebih dikenal oleh masyarakat Desa Bligo Kec. Candi Kab. Sidoarjo yang bertujuan untuk meningkatkan jumlah nasabah yang sebelumnya hanya berjumlah 74 orang. Untuk kegiatan selanjutnya, dari tim abdimas akan melakukan pendampingan secara langsung mengenai bagaiman cara branding produk jasa keuangan dan produk unggulan BKD kepada seluruh masyarakat Desa Bligo Kec. Candi Kab. Sidoarjo.
The Influence of Gender, Religiosity, and Intellectual Intelligence on Ethical Perceptions of Accounting Students with Love of Money on Ethical Perceptions of Accounting Students Dwi Afifatul Riszqiya; Eny Maryanti
Indonesian Journal of Islamic Studies Vol 3 (2021): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1388.631 KB) | DOI: 10.21070/ijis.v3i0.1580

Abstract

This study aims to determine whether gender, religiosity, and intellectual intelligence have an influence on ethical perceptions of accounting students through love of money as an intervening variable at Muhammadiyah University of Sidoarjo and STIE Perbanas Surabaya. This type of research is quantitative, and obtained a sample of 90 respondents. The test tool uses smartPLS 3.0. The results of the study are: there is no effect of gender on ethical perceptions, religiosity has no effect on ethical perceptions, intellectual intelligence has an influence but is negative on ethical perceptions, gender has no influence on love of money, religiosity, intellectual intelligence has an influence on love of money, love of money has a negative influence on ethical perceptions, love of money has not been able to intervene for gender, religiosity, and intellectual intelligence with ethical perceptions.
Profitabilitas, Leverage, Corporate Social Responsibility Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Eny Maryanti; Ruci Arizanda Rahayu; Ika Putri Mujirahayu
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i2.1885

Abstract

: Basically, the main goal of a company is to achieve maximum profit by producing a product and/or service that is able to be competitive in the market so as to increase the value of the company. The main purpose of this research is to find out whether profitability, leverage, corporate social responsibility and company growth can affect the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The period taken in this study is from 2018 - 2020. The population specified in the study includes all companies in manufacturing for the period 2018 - 2020 on the Indonesia Stock Exchange. The research sample was taken using purposive sampling technique. The research population data are 261 companies and the samples obtained are 104 companies. The method for data analysis used is SPPS version 25. The results of the study state that profitability proxied by EPS (earnings per share) can have a significant positive effect on firm value, leverage proxied by DER (debt to equity ratio) can affect firm value but negative. Meanwhile, the corporate social responsibility disclosed by the company has a significant positive effect on the value of the company and the company's growth which is proxied by the company's sales (sales growth) also has a positive influence
Mampukah Kebijakan Deviden Sebagai Variabel Intervening? Eny Maryanti; Ruci Arizanda Rahayu; Saniyah Kholidiyah
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.22290

Abstract

This study aims to examine the effect of Profitability, Leverage, and Ownership Structure on Firm Value with Dividend Policy as Intervening Variables. This research method uses a quantitative research method with secondary data sources in the form of financial reports and annual reports of Food and Beverage Companies listed on the IDX for 2017-2020. Sample selection was carried out using the purposive sampling method and 13 sample companies that met the criteria. The data analysis technique in this study used Eviews 12. The research results show that (1) Profitability has an effect on Dividend Policy (2) Leverage has no effect on Dividend Policy (3) Ownership Structure has no effect on Dividend Policy (4) Profitability has an effect on Firm Value (5) Leverage has no effect on Firm Value ( 6) Dividend Policy has an effect on Firm Value (7) Ownership Structure has no effect on Firm Value (8) Dividend Policy is able to mediate the influence of Profitability on Firm Value (9) Dividend Policy is not able to mediate the influence of Leverage on Firm Value (10) Dividend Policy has no effect mediate the effect of Ownership Structure on Firm Value. Dividend policy can increase or decrease the value of the company when profitability is high or not. Dividend policy cannot increase or decrease the value of the company when leverage and ownership structure are high or not. This empirical study contributes to practice in companies in making policies and becomes a reference for investors in making investment decisions.
Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance? Sarwenda Biduri; Eny Maryanti; Essa Ries Ahmed; Nurasik
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p203-218

Abstract

The objective of this study was to determine the effect of Gender Diversity and Age Diversity on Accounting Conservatism. The control variable in this study is Gender Diversity and Age Diversity. The sampling method used was the purposive sampling technique. The number of companies used as the sample in this study was 13 companies. The data used were secondary data. The data analysis method used in this study was SEM-PLS.  The results of this study showed that the Gender Diversity of the Board of Directors had a positive effect on Accounting Conservatism and financial performance. Gender Diversity of the Board of Commissioners had a positive effect on Accounting Conservatism and financial performance. Age Diversity of the Board of Directors had a positive effect on Accounting Conservatism And financial performance. Age Diversity of the Board of Commissioners had a positive effect on Accounting Conservatism And  financial performance. Even though researchers have discussed gender stereotype change on its various outcomes or consequences, research is less. Hence, this study provides a synthesis of consequences and addresses the gaps in the area.
Audit Quality Determinant at a Public Accounting Firm in Surabaya Ruci Arizanda Rahayu; Wiwit Hariyanto; Eny Maryanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.336

Abstract

This study aims to examine the determinants of audit quality at a public accounting firm in Surabaya. The primary data collection method used in this research is a questionnaire method which is distributed to the Auditors of Public Accounting Firms in the Surabaya area. The data collected were 129 respondents. This research uses multiple linear analysis method with SPSS 26 data processing tool. The results of this study indicate that independence has a significant effect on audit quality. Audit experience has a significant effect on audit quality. Audit Tenure has a significant effect on audit quality.
Intellectual Capital, Struktur Modal dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Veronika Maharani Lim; Eny Maryanti
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.45449

Abstract

This study aims to determine the effect of intellectual capital, capital structure and good corporate governance on firm value with financial performance as an invervening variable. Banking companies listed on the Indonesia Stock Exchange (IDX) are the subjects of this study for the period 2018-2020. This research method uses quantitative. All banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 are the population in this study, with a sampling technique using purposive sampling. The population in this study obtained data as many as 141 companies, while obtaining a sample of 72 companies. In this reseacrh, the analysis method uses SmartPLS 3 (Partial Least Square). The results of this study prove that : Intellectual Capital has a significant negative effect on firm value. Capital Structure and Good Corporate Governance do not have a significant effect on Firm Value. Intellectual Capital, Capital Structure and Good Corporate Governance have a significant positive effect on Financial Performance. Financial Performance is an invervening variable between intellectual capital and firm value. Financial Performance cannot be an intervening variable between Capital Structure and Good Corporate Governance on Company Value.
Enhancing Local SMEs through Village-Owned Enterprises: A Case Study in Indonesia Eny Maryanti; Sarwenda Biduri; Herlinda Maya Kumala Sari; Luluk Putri Fauziah
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.963

Abstract

This article presents a community engagement initiative (abdimas) as part of Higher Education's Tri Dharma, conducted in Lemujut Village, Krembung District, Sidoarjo Regency, East Java. The project focuses on empowering Micro, Small, and Medium Enterprises (MSMEs) by leveraging the Village-Owned Enterprise (Bumdes) as a Distribution Center for local products. Through direct interaction and knowledge dissemination about the Distribution Center concept, the aim is to amplify the visibility and market reach of Lemujut Village's MSME products, fostering competitiveness in the national and global markets while enhancing the local economy. The program employed direct interviews and questionnaires for information dissemination, leading to positive outcomes where Lemujut Village's MSMEs expressed willingness to collaborate with Bumdes as their partner. This study contributes to strengthening MSMEs and Bumdes collaboration models, offering insights for sustainable community development. Highlight: Holistic Community Engagement: This article outlines a higher education community engagement initiative (abdimas) targeting Micro, Small, and Medium Enterprises (MSMEs) in Lemujut Village, leveraging the Village-Owned Enterprise (Bumdes) as a pivotal Distribution Center for local products. Enhancing Visibility and Competitiveness: By disseminating knowledge about the Distribution Center concept and facilitating direct interactions, the project aims to enhance market reach and competitiveness of Lemujut Village's MSME products on national and global platforms, concurrently contributing to the local economy. Collaboration and Sustainability: Employing direct interviews and questionnaires, the study demonstrates successful outcomes, showcasing willingness among Lemujut Village's MSMEs to collaborate with Bumdes. The findings enrich models of MSMEs and Bumdes collaboration, offering valuable insights for fostering sustainable community development. Keyword: Community Engagement, MSMEs Empowerment, Village-Owned Enterprise (Bumdes), Distribution Center, Sustainable Development
Co-Authors ABDUL MUIZ MUZAQI Afridah, Naylatul Ainun Mala Nabila Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Anggie Nur Cahyani Aprilia, Ayu Dwi Ayu Faizatul Machmuda Bambang Tjahjadi Bayu Hari Prasojo Bidur, Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dessy Rima Sekar Sari Devi Prameswari Dewi Ratiwi Meiliza Dewi, Ade Annisa Dina Ananda Nur Amalia Duwi Rahayu Dwi Afifatul Riszqiya Dwi Larasati K H Elisa Widya M Elisya, Reza Marcelina Ellanda Martha Adelia Endah Permatasari Essa Ries Ahmed Fadilla Rahmawati Fadlillah, Fanny Fatma Agustin Ningrum Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Fityan Izza Noor A Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu Jannah , Etikakhul K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nafi'atuz Zulfah Naylatul Afridah Ni'mah, Siti Awalin Nikmah Nurhidayah Nindy Ellyn Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prasetyo Utomo Priyantoko, Mochammad Annas Dwi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Rahmadini, Elvara Rizky Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizky Nur Wahyuningsih Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Ruci Arizanda Rahayu Saniyah Kholidiyah Santi Rahma Dewi Santi Rahma Dewi Sartika Sartika Sarwenda Bidur Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Sintha Wahyu Arista Siti Faiqotul Himmah Soeprijanto, Noerwachid Suci Kusuma Wardani Sucik Nurul Aini Sukma Aji Veronika Maharani Lim Wahyu Ningsih Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella