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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

Author-ID : 2555741

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? Maryanti, Eny; Biduri, Sarwenda; K., Herlinda Maya
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.

Profitabilitas, Financial Leverage, dan Cash Holding terhadap Perataan Laba dengan Good Corporate Governance sebagai Variabel Moderasi Milasari, Anis; Maryanti, Eny
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1640

Income smoothing is one of the earnings management techniques to manage company profits. There are several phenomena regarding income smoothing carried out by several companies in Indonesia. This research develops from previous research by adding one variable, namely profitability. This research used binary logistic regression methods and Moderated Regression Analysis (MRA). Data is taken from annual reports in food and beverage companies. The results of this study indicate that profitability has a positive effect on income smoothing, financial leverage has a negative effect on income smoothing, cash holding has no effect on income smoothing. The moderation results show that good corporate governance moderates the effect of profitability and financial leverage on income smoothing, but good corporate governance does not moderate the effect of cash holding on income smoothing. The results of this study are expected to be useful for further research and as a consideration for decision making for investors.

The Effect of Company Size, Profitability and Financial Laverage on Income Smoothing Practices with Good Corporate Governance as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange: Pengaruh Ukuran Perusahaan, Profitabilitas Dan Financial Laverage Terhadap Praktik Income Smoothing Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa E Nurani, Etika Vira; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 16 (2021): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research intends to know The Effect Of Company Size, Profitability and Financial Leverage To Income Smoothing Practice With Good Corporate Governance As Moderator Variable For Manufacturing Industry Consumer Goods That Registered At Indonesia Stock Exchange 2016-2018. Earlier research showing different result. Reserch is needed to re-examine the effect of two variables on income smoothing by adding good corporate governance as moderator variable. There are 53 companies in manufacturing industry consumer goods that registered at Indonesia Stock Exchange 2016-2018 research population. based on criteria purposive sampling obtained 31 companies that meet research criteria. This research is using analytical data testing SmartPLS (Partial Least Square). This research resulted in independent variables such as company size affecting income smoothing, while profitability and financial leverage are not affected by income smoothing. Good corporate governanceas a moderating potential variable (Homologiser Moderator) on the effect of company size on income smoothing, profitability on income smoothing, financial leverage on income smoothing.

The Effect of Profitability, Solvency, Liquidity, Capital Structure and Good Corporate Governance on Financial Performance in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period: Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Struktur Modal dan Tata Kelola Perusahaan yang Baik Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Ningrum, Aprilia Widya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine the effect of profitability, solvency, liquidity, capital structure, and good corporate governance on the financial performance of manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the period 2018-2020. The method used in this study is a quantitative method. The sampling technique used is purposive sampling technique. The population used is food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange fo the 2018-2020 period, totaling 29 companies.the sample used is 17 companies. The data analysis method used is SPSS 26. The results of this study indicate that profitability has a significant positive effect on financial performance, solvency has no effect on financial performance, liquidity has no effect on financial performance, capital structure has a significant negative effect on financial performance, and good corporate governance has a significant positive effect on performance finance.

The Influence of Good Corporate Governance, Company Size, Capital Structure and Company Growth on the Financial Performance of Retail Companies Listed on the IDX: Pengaruh Good Coorporate Governance, Ukuran Perusahaan, Struktur Modal dan Pertumbuhan Perusahaan Terhadap Kinerja Keuangan Perusahaan Retail yang Terdaftar di BEI Kibtiyah, Mariatul; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Financial performance is one of the concerns that is the focus of company management in making choices related to the implementation of company activities. The purpose of this research is to know whether the variables of GCG, company size, capital structure and company growth affect the company's financial performance. Purposive sampling is a sampling technique taken to determine the sample in this research so that this study found a sample of 11 companies in the retail sector so that the total sample taken for 3 years from 11 companies is 33 companies then secondary data which is the source of data in the study This is tabulated and processed with the help of SPSS version 25 then a set of test tools to support the hypothesis with a partial t-test. That the results obtained in this analysis are that the company's performance is proven to be able to be influenced by good corporate governance, the company's performance is proven to be unable to be influenced by the size of the company, the company's performance is proven to be unable to be influenced by the capital structure and the company's performance is proven to be unable to be influenced by the company's growth. The determination test is worth 0 57.9% then the remaining 42.1% in this study can be explained by variables that might affect the company's performance which were not carried out in this research.

Analysis of Accounting Information Systems for Raw Materials and Finished Goods: Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku dan Barang Jadi Novitasari, Maya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Accounting Information System for Raw Materials and Finished Goods at PT Berkat Ganda Sentosa Pasuruan. The research approach used is the qualitative approach. The research method used is descriptive method. The data collection method used interview, documentation and observation. The interview method was used to seek in-depth information by asking questions to the company staff and academic experts. The documentation method is carried out to support and strengthen the data in research. The observation method is carried out to record information and activities that occur during field research. In this research, using data analysis techniques such as data reduction, data presentation and data verification. The results of this study indicate that the Raw Material Inventory Accounting Information System at PT. Berkat Ganda Sentosa, this is done well but is still manual, with procedures starting from purchasing to receiving inventory, purchase returns, demand and release of warehouse goods, use of raw materials and also physical inventory counts. All these procedures are carried out with the aim that the mutation of raw material inventory can be controlled easily which consists of various functions with their respective duties and responsibilities along with the completeness of documents that can be accounted for. The structure of the implementation of an Accounting Information System for raw material inventory of PT Berkat Ganda Sentosa Pasuruan includes functions related to AIS, documents and records used as well as a network of procedures that can form an Accounting Information System.

Analysis of Accounting Information Systems in Supporting Internal Control of People's Business Credit (KUR): Analisis Sistem Informasi Akuntansi dalam Mendukung Pengendalian Intern Terhadap Pemberian Kredit Usaha Rakyat (KUR) Putra, Icksa Abdi; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

A proper business is a business carried out by prospective debtors that can be profitable so that prospective debtors are able to pay interest and can repay all debts/credit principal obligations within the time agreed upon between the executing bank and the debtor. While what is meant by not yet bankable is MSME-K that has not met the financing requirements of the implementing bank in providing collateral or it can be said that it has not been able to meet the financing requirements in accordance with the provisions of the implementing bank. This research uses qualitative methods, according to Sugiyono (2011) qualitative research methods is a research method based on post-positivism philosophy, used to examine the condition of natural objects, (as opposed to experimentation) where the researcher is the key instrument, the sampling of data sources is carried out purposively and snowball, the collection technique is tri-angulation (combined). , data analysis is inductive or qualitative, and qualitative research results emphasize meaning rather than generalization. Based on the above analysis in terms of the credit assessment used in granting credit decisions. So it can be concluded as follows: Implementation of the Accounting Information System and internal control in the provision of People's Business Loans to the Limited Liability Company of Bank BRI Jabon unit which includes the Control Environment Component, Risk Assessment Component, Control Activity Component, Information and Communication Component, Monitoring / Supervision Component. according to COSO

THE ROLE OF CAPITAL STRUCTURE IN MODERATING FIRM GROWTH, FIRM SIZE AND INVESTMENT DECISION ON FIRM VALUE Suci Kusuma Wardani; Eny Maryanti; Sarwenda Biduri
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.3

Objective: This study aims to examine the moderating role of capital structure on the effects of company growth, firm size, and investment decisions on the value of companies in the food and beverage industry in Indonesia. Method: A quantitative approach was applied, analyzing secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. Results: The findings reveal that while company growth and firm size do not significantly impact firm value, investment decisions have a positive effect. Capital structure moderates the relationship between investment decisions and firm value positively and between firm size and firm value negatively. However, it does not moderate the effect of company growth on firm value. Novelty: This study contributes to literature by focusing on the food and beverage sector, using a recent data range and Eviews software for analysis, offering insights into the unique dynamics of capital structure within this industry.

Determination Of Online Learning With It Availability As A Moderating Variable Afridah, Naylatul; Bidur, Sarwenda; Maryanti , Eny
Journal of Higher Education and Academic Advancement Vol. 1 No. 4 (2024): European Journal of Higher Education and Academic Advancement
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ejheaa.v1i4.497

This study aims to examine the effect of hybrid learning implementation, attitudes and acceptance behavior of accounting study study students on online learning with introductory accounting courses supported by the availability of technology carried out during the covid-19 pandemic. This research method uses a quantitative approach with primary data obtained through data collection techniques for distributing questionnaires to a sample of students. The data was tested using the SEMPLS 3.0 application. The results show that the implementation of hybrid learning has an effect on online learning in introductory accounting courses, which is supported by the availability of technology. However, the results of research on the attitudes and behavior of students' acceptance of accounting study programs have no effect on online learning in introductory accounting courses which are supported by the availability of technology.

THE ROLE OF INTERNAL AUDIT IN IMPROVING TRANSPARENT FINANCIAL MANAGEMENT AT MUHAMMADIYAH 1 WARU ELEMENTARY SCHOOL, SIDOARJO Biduri, Sarwenda; Hanif, Aisha; Maryanti, Eny; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.435

Objective: This study aims to explore the implementation of internal audits at SD Muhammadiyah 1 Waru Sidoarjo and analyze their impact on the transparency and accountability of financial reporting. Method: A qualitative approach was employed, with data collected through observation, interviews, and documentation. Results: The findings indicate that internal audits significantly contribute to improving the transparency of financial reports. However, challenges such as limitations in documentation and financial management systems remain, requiring further improvements. Novelty: This research provides valuable insights into the role of internal audits in educational institutions, particularly in enhancing financial transparency and accountability, which has been underexplored in the context of Indonesian schools.

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

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