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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Laa Maisyir Jurnal Ekonomi Islam Jurnal Mirai Management Jurnal Kewirausahaan dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Manajemen Strategi dan Aplikasi Bisnis YUME : Journal of Management Almana : Jurnal Manajemen dan Bisnis Jurnal Manajerial Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Accounting and Management Journal MANAJEMEN DEWANTARA Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Ilmiah Ahwal Syakhshiyyah (JAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) INNOVATION RESEARCH JOURNAL International Journal of Business, Law, and Education Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Simki Economic DedikasiMU: Journal of Community Service Jurnal Wawasan Pendidikan Komitmen : Jurnal Ilmiah Manajemen Interdisciplinary Social Studies Bima Journal : Business, Management and Accounting Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Education Research Idarotuna : Jurnal of Administrative Science International Journal of Humanities Education and Social Sciences Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Mahasiswa Manajemen Master: Jurnal Manajemen dan Bisnis Terapan Jurnal Indonesia Sosial Sains Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Journal of Management and Creative Business Indonesian Vocational Research Journal House of Management and Business Journal Jurnal Akuntan Publik Jurnal Pengabdian Manajemen Jurnal Bisnis dan Kewirausahaan Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JER Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) IECON: International Economics and Business Conference Proceeding Of International Conference On Education, Society And Humanity Mesada: Journal of Innovative Research Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi

Anita Handayani

Universitas Muhammadiyah Gresik

Author-ID : 2570697

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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ANALISIS PERPUTARAN PIUTANG PADA PASIEN RAWAT INAP BPJS KESEHATAN PADA RUMAH SAKIT XYZ DI GRESIK Rikka Ristilestari; Anita Handayani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1162

Penelitian ini bertujuan untuk menganalisis perputaran piutang dan rata-rata periode pada penagihan piutang pada Rumah Sakit XYZ. Sampel dalam penelitian ini adalah data keuangan piutang tahun 2018-2021 pada Rumah Sakit XYZ di Gresik. Teknik pengumpulan data ini menggunakan cara wawancara dan dokumentasi. Dalam penelitian ini metode yang digunakan adalah metode deskriptif kuantitatif yang menggunakan angka atau numerik, yang kemudian dianalisis dan diolah menggunakan analisis rasio khususnya untuk perptaran piutang dan rata- rata periode penagihan piutang. Hasil dari penelitian ini menunjukkan bahwa total perputaran piutang Rumah Sakit XYZ pada tahun 2018 sebesar 4,89 kali, tahun 2019 sebesar 4,51 kali, serta total perputaran piutang tahun 2020 sebesar 7,86 kali dan di tahun 2021 perputaran piutang sebesar 5,59 kali. Average Collection Period (ACP) hasil rata-rata umur piutang terendah selama empat tahun periode 2018-2021 terdapat pada tahun 2020 yang mana nilai Average Collection Period (ACP)-nya sebesar 46,44 atau 46 hari. Menurut standar keuangan rumah sakit perputaran piutang dan rata-rata pengumpulan piutang dikategorikan rendah karena tidak sesuai dengan standar keuangan Rumah Sakit XYZ, hal ini menggambarkan bahwa rumah sakit masih belum efektif dalam mengelola piutang usahanya.

Makna Pendapatan Bagi Petani Tambak Terhadap Kerugian Yang Dialami Ketika Lahan Pertambakan Mengalami Kebanjiran Naabilah Surrohmawati; Anita Handayani
Jurnal Mahasiswa Manajemen Vol 3 No 01 (2022): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v3i01.1242

Background - Tambak Beras is one of the villages located in Cerme District, Gresik Regency, East Java Province. The source of livelihood for the residents of Tambak Beras Village is aquaculture. The pond farmers in Tambak Beras Village still use a very simple theory. Objective - This study aims to determine pond farmers in interpreting the income against losses due to the phenomenon of flooding. By using 5 informants including 1 (one) informant who is the head of a group of fish farmers in the village of rice ponds as gatekipper and 4 (four) other informants in accordance with the criteria for determining the informant. Design/Methodology/Approach - The test was conducted using qualitative research with descriptive analysis methods. Findings - The results of the study show that: (1) for the owner of the pond land, income is a gain obtained from eachbusiness according to the type of work. (2) the majority of farm farmers who rent ponds and manage individually interpret the income as a net calculation obtained during one harvest period after deducting initial venture capital, operational costs, unexpected cost, so that the income they receive is purely as profit from the period. (3) whereas according to the majority of mustard or pond workers interpret the income as wages obtained even though not necessarily how much the nominal because it depends on the profit sharing system provided by pond farmers who have land. Research implications - Based on the results of the interviews, it can be described to the parties who are pond farmers whose ponds are flooded, resulting in losses and no income received by pond farmers. Research limitations - This research was only conducted on pond farmers in Cerme District, Gresik Regency, East Java Province.

ANALISIS PENGENDALIAN PIUTANG PT. KLM Yuyun Istifadah; Anita Handayani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1291

The purpose of this research is to identify and evaluate the accounts receivable control system adopted by PT KLM. This research is conducted using qualitative methodology. There are both primary and secondary data used. Using interview and observation tactics to obtain data from store managers, cashiers, and billing parties for the purpose of publishing articles. This investigation was done at the PT KLM office in Lamongan, East Java. On the basis of the findings, the authors conclude that the implementation of internal control at PT KLM is less successful at regulating its receivables, as indicated by inadequate control, supervision, monitoring, and risk assessment. Several internal and external forces have contributed to this. However, PT. KLM's knowledge, communication, and control environments are adequate.

ANALISIS PENGARUH PERTUMBUHAN ASET, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PROFITABILITAS PADA PT XYZ Vaninda Agustina; Anita Handayani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1304

The purpose of conducting this research is to test the growth of assets, capital structure, company size and firm value which have an impact on profitability. The company that is the subject of this research is PT. XYZ. This type of research is a quantitative technique, where the research population is taken as many as 80 employees from a research sample of 100 employees of PT. XYZ. The data collection process was carried out using library research techniques and questionnaires. Analysis of the research data was carried out using validity tests, reliability tests, normality tests and multiple linear regression tests assisted by the SPSS ver. 22. The results of this study found that asset growth, capital structure, company size, and company value have a positive effect on profitability at PT. XYZ either partially or simultaneously. The result of the coefficient value of asset growth (X1) is 0.172 (17.2%), the result of the coefficient value of capital structure (X2) is 0.218 (21.8%), the result of the coefficient value of company size (X3) is 0.689 (68.9%) , and the results of the firm value coefficient (X4) are 0.138 (13.8%).

Analisis Sistem Pengendalian Internal Penerimaan Piutang Dalam Meminimalkan Piutang Tak Tertagih (Bad Debt) di PTWakabe Indonesia Tania Anggi Anjarsari; Anita Handayani
Jurnal Indonesia Sosial Sains Vol. 3 No. 01 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Tujuan dari penelitian yaitu mengidentifikasi serta menganalisis sistem pengendalian internal untuk meminimalkan piutang tak tertagih PT Wakabe Indonesia. Metode yang digunakan adalah metode deskriptif. Definisi operasional yang digunakan dalam penelitian ini konsisten dengan indeks kegagalan internal sistem. Lokasi penelitian ini adalah PT Wakabe Indonesia yang berkantor pusat di Jalan Raya Berlian Biru, Susi, Kec. Mayar, Kabupaten Gresik, Jawa Timur. Masa studi berlangsung dari bulan November sampai selesai. Wawancara observasional merupakan jenis data yang digunakan. Analisis deskriptif merupakan Teknik dalam analisis data riset ini. Berdasarkan hasil studi yang sedang berlangsung, penulis menyimpulkan bahwa peran sistem pengendalian internal atas piutang di PT Wakabe Indonesia tidak efektif, yang terbukti melalui 5 faktor sistem pengendalian internal yang juga menjadi indikator dalam riset ini. Faktor yang meningkatkan piutang tak tertagih adalah kebijakan penagihan piutang tidak dilaksanakan secara efektif.

The Effect of Income, Financial Attitudes, And Locus Control on The Behavior of Financial Management Employees of PT BINA BUMI BERKAT Ilmia Rahmawati; Anita Handayani; Wasti Reviandani
INNOVATION RESEARCH JOURNAL Vol 4 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v4i1.5201

The background in this study is that the problems that affect financial management behavior are that employees at PT Bina Bumi Berkat are still not able to manage their financial management behavior properly. This study aims to examine the influence of income, financial attitudes, and locus control on financial management behavior of PT Bina Bumi Berkat employees. This research uses quantitative methods. The population in this study was PT Bina Bumi Berkat employees, totaling 120 people, while the sample was taken using the Non Probability Sampling technique using a saturated sample. the sample in this study is 120 permanent employees of PT Bina Bumi Berkati. The analysis technique uses instrument test, classic assumption test, and hypothesis test. For test aids using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that income has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat, financial attitudes have a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat, and Locus Control has a positive and significant effect on the financial management behavior of PT Bina Bumi Berkat. .

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA UNTUK WOMEN ENTREPRENEUR DI DUSUN TROJALU, BAURENO, BOJONEGORO Handayani, Anita; Rahawarin, Fazlur Rahman
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 2 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v4i2.3504

Pencatatan laporan keuangan merupakan hal yang harus dilakukan oleh semua para pelaku bisnis tak terkecuali untuk UMKM. Pencatatan laporan keuangan perlu dilakukan oleh UMKM karena adanya manfaat untuk bisa mengakses ke fasilitas pendanaan. Namun kenyataan di lapangan literasi tentang laporan keuangan masih kurang sehingga ini menjadi kendala yang nyata yang dihadapi UMKM. Berdasarkan fenomena yang ada menjadi pemantik dilaksanakannya kegiatan pengabdian terkait dengan penyusunan laporan keuangan dengan target pengusaha wanita /women entrepreneur yang ada di Desa Trojalu, Baureno, Bojonegoro.. Kegiatan yang dilakukan adalah dengan melakukan observasi untuk mendapatkan informasi terkait permasalahan yang ada, kemudian dilanjutkan dengan kegiatan workshop yang berisi tentang literasi laporan keuangan dan penyusunan laporan keuangan sederhana. Besar harapan dengan adanya kegiatan pendampingan ini bisa memberikan literasi terkait laporan keuangan yang kemudian diaplikasikan dan memberikan dampak kemajuan untuk UMKM.

Analysis of the Factors Affecting Bad Credit at PT. Regional Development Bank Bawean Branch Bela Rozalia; Anita Handayani
Indonesian Vocational Research Journal Vol 2 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Background - credit is an activity carried out by banks and other financial institutions with the aim of providing assistance to small and medium-sized communities. in the Bawean area itself, considering that the majority of the community still manages it poorly, the business capital owned is very weak so this is very inherent in rural areas such as in Bawean. With a lack of capital for small entrepreneurs, the business they run cannot run according to what is expected and the business owner limits the space for movement or activity. With this, the bank provides assistance in the form of capital to the community with the aim of opening a business to support business continuity. In addition, in the credit world, it does not always run smoothly as expected, because there are many risks that are experienced in the event of bad credit caused by business owners experiencing a decline in sales caused by the number of existing business competitors, so that it has an impact on people's income. Objectives – The aims of this study were to determine the factors that influence the causes of bad loans at PT. Bank Pembangunan Daerah or Bank Jatim, Bawean Branch. Design/ Methodology/ Approach – This research is a qualitative research with techniques data collection using interviews Findings - The results of this study indicate that the use of credit is business continuity that occurs due to capital assistance from banks to customers who are in need of capital with the aim of opening the customer's business, and the factor causing bad credit is caused by the risks experienced by customers, namely businesses that pioneered by customers experiencing a decline in sales due to competitors, because with competitors it will have an impact on operating income. Research Implications – This research can be used as a reference for companies in particular Credit section to find out what are the factors that influence the occurrence of bad loans. Research Limitations - Research conducted by researchers has limitations, namely: Focusing on customers who have bad credit caused by declining sales and competition, the researcher does not look for other causes.

Income Analysis in Perspective of Competitive Advantage of Ornamental Plant Traders During a Pandemic in Lamongan District Eka Martha Yuliatin; Anita Handayani
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

This research aims to analyze income in the perspective of competitive advantage for ornamental plant traders in Lamongan District, where ornamental business actors try to maintain business income and so that there is no increase during a pandemic when competition between traders is intense. The research method used in this research is a qualitative descriptive approach. By collecting data from 6 informants and 1 key informant as a research opener in order to get accurate results. The results of income analysis research in the perspective of competitive advantage for ornamental plant traders during a pandemic in Lamongan District, the welfare of ornamental plant traders in Lamongan District is caused by actors and actors as well as customer satisfaction factors so that during the pandemic it does not make the business out of business and remains visited by customers by using a competitive advantage strategy, this study shows that the longer the business, the more income received. Keywords: Income; Competitive Advantage Perspective; Ornamental Plants; Trader; Pandemic;

The Effect of Profitability, Liquidity, and Solvency on the Value of Health Companies Listed On the Indonesia Stock Exchange Rukhiyatul Jannah; Anita Handayani
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Abstract Background - Corporate Value is a certain condition that has been achieved by a company as an illustration of the public's trust in the company that has gone through a process of activity for several years. Since the company was founded until now.Objective – to determine the impact of profitability, liquidity, and solvency on company value in health companies listed on the Indonesia Stock Exchange in 2017 – 2020.Design / methodology / approach - The type of research used is a quantitative research type, namely information data from financial statements in the form of numbers or figures. The sampling method used panel data, namely data that used a combination of cross-sectional data with time series data, based on the population, the study was conducted on 10 health companies and 4 years of observation starting from 2017 - 2020 so that the total data 40 companies (10 companies x 4 years). The data collection technique uses documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is multiple linear regression.Findings - The results of this study indicate that profitability has a significant and positive effect on firm value, liquidity has a significant and positive effect on firm value, solvency has a significant and positive effect on firm value. Keyword: Profitability, Liquidity, Solvency, and Firm Value

Co-Authors Achmad Davis Endy Pratama Afifah, Muhimah Agatha, Talitha Hardiyan Ainul Farodisah Aisyatu Rahma Hayati Akhilah Putri Fariyanah Fadiya Hayyah Alkusani, Alkusani Almaida, Lesti Alwiyatun Nisa' Amelia, Imaniar Rizka Amilia Fajrin Ana Malikah Syarifatin Andi Rahmad Rahim Anggi Anjarsari, Tania Anis Zulia Sasmita Arifana, Cindy Dwi Ariska Isnaini Putri Arya Setya Nugroho Asiamufidiawati, Isnaeni Dyah Atikotul Fauziyah Ayu rahmawati, Nanda Bagas Agung Prasetyo Bagas Hanggara Bahrul Ulum Baitaputra, Moh. Holil Bela Rozalia Bella Ayu Puspita Ningrum Bella Mey Frastista Bilqis Tahta Maulida Candraningrat, Candraningrat Chalimatus Sakdiyah Chaniago, Assifa Salsabilla Deni Yuliatin Dodi Jaya Wardana Eka Martha Yuliatin Ernawati Ernawati Ery Tri Djatmika RWW Fansori, Rosihan Fara Rifdah Faridatul Ulla Fatimatuz Zahroh Fazlur Rahman Rahawarin Firdaus, Achmad Zuhaeri Frastista, Bella Mey Haq, Assyifa Nurul Hayati Sivak Hikmatus Shobri Nafi’ah Ilham Gresnaidi Ilmia Rahmawati Indah Ayu Isnawati INDAH PUSPITASARI Irmaya Tri Hartanti Jaya Agus Prastyo Jayanti Tri Handayani Jessica Novia Farhen Khakimah, Okky Aliyatul Khusnul Fajriyah Kurnia Dwi Immamah Laila, Esa Safrillah Nur Leriana Trias Handayani Maya Fita Suwahyuni Mei Fita Asri Untari Mohammad Ali Masruri Moyang Waristi Mufidah, Khazimatul Muid.N, Abd.Muid.N Musrofah, Afiatul Naabilah Surrohmawati Nanda Amalia Nazma alaika silma Niswatul Azifah Novita Anggraini Nugroho, Dimas Tri Nur Fauziyah Pertiwi, Nastiti Putri Prianti, Hanna Puji Handayati Rafilah Maulidiya Ahmad Rahawarin, Fazlur Rahman Rahmat Agus Santoso Ramadhanti Dwi Novitasari Rikka Ristilestari Rizqi, Maulidyah Amalina Roziana Ainul Hidayati Rukhiyatul Jannah Safitri, Ririn Nur Aini Sari, Meyristiana Sari, Putri Rahmah SATRIYAS ILYAS Selfani, Dini Shunhaji, Akhmad Siti Fatimah Siti Lestari Sukaris suratman Sustikasari, Nadira Dwi Syarof, Rizalda Anjach Tania Anggi Anjarsari Utami, Wahyu Putri Vaninda Agustina Varomah Wati Vilantika, Elok Viqka Anggraeni Wahju Wardhana Waristi, Moyang Wasti Reviandani Widiharti Widiharti Wilda Fajriyah Wiyogo, Adinda Putri Yosi Firda Rahmadani Yuyun Istifadah Zahrotun, Nafisah Zamroni Zamroni

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