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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi dan Pajak Jurnal Manajemen dan Bisnis Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Adimas : Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI International Journal of Economics, Business and Accounting Research (IJEBAR) BERNAS: Jurnal Pengabdian Kepada Masyarakat Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdi Masyarakat Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Economic and Education Journal (Ecoducation)

Dewi Maryam

Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Author-ID : 2561177

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Struktur Modal, Profitabilitas, Likuiditas dan Nilai Pasar terhadap Nilai Perusahaan dengan Dividend Sebagai Variabel Moderasi Ramadhani, Yesa Cahayaning; Maryam, Dewi
Jurnal Manajemen dan Bisnis Indonesia Vol 5 No 2 (2018): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2018
Publisher : Forum Manajemen Indonesia (FMI)

Banks are also industrial institutions whose activities always rely on trust, so they must always maintain the bank's health performance system. Bank health maintenance by maintaining capital adequacy, asset quality, management, achieving sufficient profit and liquidity. The purpose of this research is to test and analyze the effect of the capital structure, profitability, liquidity and market value of corporate value with dividends as a moderating variable.The population in this study are all banking companies listed on the Stock Exchange. The sampling technique was carried out by using purposive sampling technique, which was based on certain criteria so the sample size of 5 samples of each banking industry company - helped distribute dividends during the period 2006 - 2014. The data used were secondary data obtained from the Stock Annual Report Effect. Research hypothesis testing uses multiple linear regression analysis techniques and Residual MRA. The results showed that: 1). Capital structure has no significant effect on the value of the Company, 2). Profitability has a significant effect on Company Value, 3). Liquidity does not have a significant effect on firm value, 4). Market value has no significant effect on the value of the Company, 4). Dividends cannot significantly moderate the Influence of Capital Structure, Profitability, Liquidity and Market Value of the value of the Company.   Keywords: Capital Structure, Profitability, likuidity, Market Value, Value and Dividend  Company

Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Agency Cost dan Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia) Dewi Maryam
Jurnal Akuntansi dan Pajak Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018
Publisher : ITB AAS INDONESIA

This study aims to examine the effect of capital structure, the size of the company to the agency cost and performance of the company. In addition, the indirect influence between capital structure and size of the company to the agency cost is also researched in this study. The study population used in this study were 18 companies in the consumer goods industry sectors listed on the Indonesia Stock Exchange (BEI) in the study period 2010-2014. Number of sample as the number of population by census method. This study analysis method is path analysis using SPSS software. The results of this study show that there is significant influence negatively the size of the company to the agency cost and there is significant influence negatively agency cost to company performance, there is no influence between capital structure to agency cost and there is no influence of capital structure to the company's performance, and there is no effect of firm size on company performance.

OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia. While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..

Analisis Efisiensi Metode Tradisional dengan Metode Activity Based Costing (ABC) Terhadap Harga Pokok Produksi Pada CV. Faiz Jaya Sidoarjo Dewi Maryam; Mychelia Champaca
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.24 KB)

Abstract : Activity Based Costing (ABC) is a cost model that identifies activities in an organization and provide the cost of each activity resource to all the activities and services according to the actual consumption by each: the determination of indirect costs (overhead) and direct costs. In this way the company can establish the true cost of the individual products and services for the purpose of identifying and eliminating activities that do not benefit from lower prices and unfavorable activity and lower the price of activities that are too expensive. In a company, Activity Based Costing (ABC) provides enterprise resource costs through activities during construction projects and services provided to customers. It is commonly used as a tool to understand the activity and customer cost and profitability. Thus, Activity Based Costing (ABC) has been used to support strategic decisions primarily on price, the identification and measurement of the activity improvement initiatives during the project development activities. Keywords : Activity Based Costing (ABC)

Pengaruh Struktur Modal, Profitabilitas, Likuiditas dan Nilai Pasar terhadap Nilai Perusahaan dengan Dividend Sebagai Variabel Moderasi Yesa Cahayaning Ramadhani; Dewi Maryam
Jurnal Manajemen dan Bisnis Indonesia Vol 5 No 2 (2018): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2018
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31843/jmbi.v5i2.163

Banks are also industrial institutions whose activities always rely on trust, so they must always maintain the bank's health performance system. Bank health maintenance by maintaining capital adequacy, asset quality, management, achieving sufficient profit and liquidity. The purpose of this research is to test and analyze the effect of the capital structure, profitability, liquidity and market value of corporate value with dividends as a moderating variable.The population in this study are all banking companies listed on the Stock Exchange. The sampling technique was carried out by using purposive sampling technique, which was based on certain criteria so the sample size of 5 samples of each banking industry company - helped distribute dividends during the period 2006 - 2014. The data used were secondary data obtained from the Stock Annual Report Effect. Research hypothesis testing uses multiple linear regression analysis techniques and Residual MRA. The results showed that: 1). Capital structure has no significant effect on the value of the Company, 2). Profitability has a significant effect on Company Value, 3). Liquidity does not have a significant effect on firm value, 4). Market value has no significant effect on the value of the Company, 4). Dividends cannot significantly moderate the Influence of Capital Structure, Profitability, Liquidity and Market Value of the value of the Company. Keywords: Capital Structure, Profitability, likuidity, Market Value, Value and Dividend Company

PEMASARAN MELALUI APLIKASI ETSY PADA UMKM HANDYCRAFT Rika Rahayu; Mar'atus Zahro; Dewi Maryam
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Majalengka

The COVID-19 pandemic has been running for almost 2 years, so it is a demand for all elements of society to be able to survive in the midst of the current pandemic. Many service and goods business sectors have been affected. Selling goods through the etsy application is relatively easy when compared to other applications selling products with export potential. However, sellers need very interesting work and routines related to documentation and providing customer service for the products to be sold. Problems that occur with MSMEs in Indonesia include the decline in the creativity of handicraft MSMEs during the Covid-19 pandemic, lack of knowledge regarding online marketing platforms, and lack of knowledge regarding export potential. Based on these problems, this service activity is to provide assistance and training with interview and FGD methods through Google meet by explaining the introduction of the ETSY application and designing goods that have a selling value. The implementation method uses three stages, namely problem identification, training and assistance, monitoring and evaluation. Based on community service activities carried out in Bubutan District, which were attended by MSME actors in the District, it can be concluded that several MSME actors in Bubutan District began to include hand-made goods to be marketed through the ETSY application, as well as several MSME actors in Bubutan District. The Bubutan sub-district has income from more than one type of business for entrepreneurship during the pandemic.

Agency Cost as An Intervening Variable in the Impact of Capital Structure and Company Size on Company Performance Dewi Maryam; Yesa Cahayaning Ramadhani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2097

This research was aimed to examine agency cost as an intervening model between capital structure and company size towards the company's performance. Data was collected through non participatory observation method using criteria on issuing consecutive financial statements within the research period. Having the complete financial data that was consistently needed during the research period. The company was not listed during the research period. In this study, the data analysis was conducted using quantitative data analysis with compared ratios and path analysis. The analysis was used due to its possibility of inter-variable relationships in a linear model. The research hypotheses were the effect of capital structure on the company performance, the company size on the company performance, the capital structure of agency cost, the company size on agency cost, and the agency cost on the company performance. As the results, there were direct impact of capital structure, company size, and agency cost on the company's performance. In contrast, there was an indirect impact of capital structure, the size of the company on the company's performance through agency cost as the intervening variable..

DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH COMPANY CHARACTERISTICS AT COMPANY LISTED ON LQ45 INDONESIA STOCK EXCHANGE (IDX) Budiyono Budiyono; Dewi Maryam
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 1, No 02 (2017): IJEBAR, VOL. 01, ISSUE 02, December 2017
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v1i02.275

In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure. Keywords: corporate social responsibility disclosure, public ownership, leverage, liquidity, profitability, and firm size.

STRATEGI ONLINE MARKETING BERSAMA GRAB DAN GO-BIZZ BAGI UMKM DI SURABAYA Rika Rahayu; Maratus Zahro; Dewi Maryam
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1608-1615

The government has made maximum efforts and is fully committed to overcoming poverty and prospering the people through entrepreneurship development programs through training activities. The main reason why independent business training needs to be done is because Micro, Small and Medium Enterprises (MSMEs) have the potential to stabilize the economy through online marketing strategies. Training and facilitation of independent business incubation facilitation activities are carried out to increase the empowerment of MSMEs in order to increase their business or motivate them to continue their business. MSMEs in Bubutan District started to improve MSME performance with the MSME implementation method in Bubutan District, Surabaya City. The material given to MSMEs consisted of: Joint Marketing of Grab and Gojek for MSMEs in Bubutan District. The last stage of this training is monitoring and evaluation with representative results, namely, MSMEs through the Go-bizz application by emphasizing the quality of packaging and product label design, as well as culinary business ethics have implemented online marketing by registering at GRABFOOD and Go-bizz for MSME handicrafts has have unique and innovative packaging as well as food and beverage.

OPTIMALISASI WORKING CAPITAL PADA PERUSAHAAN FINANCIAL CONSTRAINTS DI INDONESIA Rika Rahayu; Maratus Zahro; Dewi Maryam
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3525

This research aimed to examine the effect of company size, leverage, cashflow, profitability ratio, and tangible asset on the cash conversion cycle at manufacturing companies in Indonesia.Â While, the research wan the quantitative. Moreover, the research sample consisted of 30 manufacturing companies from 2016 to 2018. The sampling collection technique used purposive sampling, in which the sample was taken based on criteria given. In addition, the data analysis technique used multiple linear regression. This research used company size, leverage, cashflow, profitability ratio, and tangible asset as independent variable and cash conversion cycle as dependent variable. For the research result, it concluded as follows, company size which is proxied by logarithm of total assets had negative effect on the cash conversion cycle; leverage had positive effect on the cash conversion cycle; cashflow which is proxied by net profit/loss ratio had positive effect on the cash conversion cycle; profitabiity ratio which is proxied by return on asset did not effect on the cash conversion cycle; tangible asset had negative effect on the cash conversion cycle..

Co-Authors Ardilla Ayu Kirana Budiyono Budiyono Emeralda Ayu Kusuma Mar'atus Zahro Maratus Zahro Maratus Zahro Mychelia Champaca Nabiilah Aatika Putri Rahayu, Rika Ramadhani, Yesa Cahayaning Rika Rahayu Triyonowati, Triyonowati Wahidahwati Wahidahwati Wahidahwati Zahro, Mar'atus Zahro, Maratus Zahro, Marâ€™atus Zahro, Mar’atus

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