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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

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: 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
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

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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

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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
Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing Eny Maryanti; Sarwenda Biduri; Herlinda Maya Kumala Sari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1615

Abstract

Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.
THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.352

Abstract

This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.
Co-Authors ABDUL MUIZ MUZAQI Aisha Hanif 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 Ellyn , Nindy Endah Permatasari 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 Nabila, Ainun Mala 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 Prameswari, Devi 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 Rizky Nur Wahyuningsih 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