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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

Author-ID : 2555741

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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Implementation of Internal Control in the Accounting Information System of Credit and Cash Sales at PT Wings Surya in Surabaya Laila Rahayu Lestari; Eny Maryanti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

In the current industrial era, there is a lot of emerging competition in technology and information. The increase in information causes the growth of technology to be faster. This study aims to determine whether the application of internal control accounting information systems for credit and cash sales at PT Wings Surya in Surabaya is in accordance with the theory. This research method uses descriptive method. The data collection used were interviews, observations, documentation, and literature studies. The credit and cash sales accounting information system implemented at PT Wings Surya has used a computerized system well. Namely by using the SmartOpr system and SAP System. The results of the study show that the internal control of the credit and cash sales accounting information system at PT Wings Surya in Surabaya is in practice in accordance with existing theory.

The Effect of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable Rosi Adisciya Saffitri; Eny Maryanti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable (study of companies listed on the Indonesia Stock Exchange for the 2016-2019 period). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 banking companies listed on the IDX in the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is PLS (Partial Least Square) 3.2. The results of this study indicate that Intellectual Capital (X) has an effect on Firm Value (Y), Intellectual Capital (X) has an effect on Financial Performance (Z), Financial Performance (Z) has an effect on Firm Value (Y), Intellectual Capital (X) has an effect on to Firm Value (Y) with financial performance (Z) as the Intervening variable.

The Effect of Good Corporate Governance on Company Value with Financial Performance as an Intervening Variable in State-Owned Companies Listed on the Indonesia Stock Exchange 2016-2018 Nikmah Nurhidayah; Eny Maryanti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study is to prove and analyze the effect of good corporate governance as measured by three indicators, namely independent commissioners. the board of directors and the audit committee on the value of the company through financial performance. This study uses state-owned companies listed on the Indonesia Stock Exchange in 2016-2018 as the population with a total number of 60 companies. The sample was selected using purposive sampling method. This study used a quantitative approach and the research data was tested using Partial Least Square (PLS) data processing. From the calculation results, it is concluded that independent commissioners and audit committees have an influence on firm value. Meanwhile, the board of directors has no influence on firm value. Other results show that independent commissioners and audit committees have no effect on firm value through financial performance. While the board of directors affects the value of the company through financial performance.

Pengaruh CR, ROA, DER terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi Qorry Tsaniatuzaima; Eny Maryanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.880

Based on the objectives of this research, including to find out the results of the test how much influence the Current Ratio (CR), Return on Assets (ROA) and Debt to Equity Ratio (DER) have on firm value, and the effect of Good Corporate Governance (GCG) as moderation the research method used is quantitative. The population is taken from food and beverage company data from 2018 to 2020. The sampling is purposive sampling. Initially the population of researchers was 78 companies, after passing the specified sample criteria, only 45 companies remained. The data analysis technique is Partial Least Square (PLS) including the SmartPLS 3 application. The results of the research : current ratio and return on assets have no effect on firm value. Debt to equity ratio has an effect on firm value. Current ratio and return on assets cannot be moderated by good corporate governance. Debt to equity ratio can be moderated by good corporate governance. The moderating variable in this study is the first one included in the moderating potential because the moderating effect 1 and the moderating effect 2 have no effect on the dependent variable. While the second type of moderation is included in pure moderation because the moderating effect 3 has an influence on the dependent variable, while the moderating variable does not affect the dependent variable.

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

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

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

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

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.

Factors Affecting Profit Persistence Fibrianti Khoirunnisa’; Eny Maryanti
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the factors that influence earnings persistence in G0-Public BUMN companies listed on the Indonesian stock exchange for the 2017-2019 period. This study uses quantitative research with secondary data as a data source. The population of this study is the G0-Public BUMN companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 20 companies. Based on purposive sampling criteria obtained 16 companies that meet the research criteria. This study uses data analysis testing software SPSS (Statistical Package for Social Science) version 23. The results showed that operating cash flow, debt level, firm size, cash flow volatility, sales volatility had an effect on earnings persistence. Highlights: Earnings persistence in G0-Public BUMN companies: This study focuses on understanding the factors that influence the stability and consistency of earnings in government-owned public companies listed on the Indonesian stock exchange. Factors affecting earnings persistence: The study identifies several key factors that have an impact on earnings persistence, including operating cash flow, debt level, firm size, cash flow volatility, and sales volatility. Quantitative research and data analysis: The study adopts a quantitative research approach using secondary data obtained from the Indonesian stock exchange. Data analysis is performed using SPSS software to determine the relationships between the identified factors and earnings persistence. Keywords: earnings persistence, G0-Public BUMN companies, Indonesian stock exchange, quantitative research, SPSS.

Factors Affecting Stock Returns in Banking Companies Listed on the Indonesia Stock Exchange Alfi Atus Zumro; Eny Maryanti
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the factors that can affect stock returns in banking companies listed on the Indonesia Stock Exchange (IDX). The period of this reseearch is 2017 – 2020. The population of this study includes all banking companies listed on the IndonesiaStock Exchange (IDX) during the period 2017 – 2020. The sampling technique used is purposive sampling. The results of this study indicate that partially the current ratio (CR) and price to book value (PBV) variable have a significant positive effect on stock returns. Debt to equity ratio (DER) has a significant negative effect on stock returns. Meanwhilw, firm size anf return on assets (ROA)have no significant effection on sktock return. Highlights: Significance of Variables: The study examines the impact of key financial variables such as current ratio, price to book value, and debt to equity ratio on stock returns in Indonesian banking companies. Positive Effects: The current ratio and price to book value are found to have a significant positive influence on stock returns, suggesting their importance as indicators of financial performance and market valuation. Negative Effect of Debt: The study highlights the negative effect of the debt to equity ratio on stock returns, emphasizing the potential risks associated with higher levels of debt in banking companies. Keywords: Stock returns, Banking companies, Indonesia Stock Exchange (IDX), Factors, Purposive sampling.

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

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