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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Laa Maisyir Jurnal Ekonomi Islam Jurnal Mirai Management Distribusi 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) Studi Kasus Inovasi Ekonomi 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 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 Jurnal Mahasiswa Manajemen Master: Jurnal Manajemen dan Bisnis Terapan Jurnal Indonesia Sosial Sains Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Journal of Mathematics Learning Innovation (JMLI) Journal of Management and Creative Business Indonesian Vocational Research Journal House of Management and Business Journal 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 Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Simki Economic Proceeding UMSurabaya Jurnal Akuntan Publik
Anita Handayani
Universitas Muhammadiyah Gresik
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 Sistem Pengendalian Internal Piutang pada PT ABC Afifah, Muhimah; Handayani , Anita
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 8 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i8.4997

Abstract

Sistem pembayaran yang digunakan PT ABC keseluruhan dilakukan secara kredit setelah pekerjaan yang dilakukan tenaga kerja selesai dilakukan (Sales Purchase Order). Penjualan kredit tersebut menjadi faktor keterlambatan pembayaran piutang dikarenakan overbudget dari pihak vendor. Masalah ini terjadi karena sistem pengendalian piutang yang kurang efektif dalam PT ABC. Studi ini bertujuan untuk menganalisis permasalahan dalam pengendalian internal piutang serta dampak keterlambatan pembayaran terhadap arus kas dan operasional perusahaan. Metode penelitian yang digunakan adalah kualitatif deskriptif, yang memungkinkan analisis mendalam terhadap kebijakan manajemen dan prosedur yang diterapkan melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa PT ABC belum menerapkan sistem pengendalian internal piutang yang baik, terbukti dengan sistem operasional yang digunakan dalam PT ABC belum sepenuhnya dilakukan secara otomatis dan masih menggunakan metode manual. Hal tersebut yang memperlambat verifikasi pembayaran tagihan dari pihak vendor. Adanya dampak eksternal overbudgeting dari pihak vendor juga membuat keterlambatan pembayaran, terbukti pada bulan Mei, Juni, Juli dimana penjualan kredit menurun akibat menurunnya permintaan tenaga kerja pada PT ABC dan pembayaran terlambat akibat sepinya permintaan dari vendor. Sehingga pembayaran dilakukan setelah kondisi keuangan vendor stabil
The Effectiveness of the Cogan, Goldhammer, and Glickman Clinical Supervision Approach: An Adaptive Study for the Development of Teachers' Professional Competence in Elementary Schools Handayani, Anita; Sudadi, Sudadi; Baitaputra, Moh. Holil
Idarotuna : Journal of Administrative Science Vol. 5 No. 2 (2024): November
Publisher : Program Study Office Adminstrative of Akademi Komunitas Teknologi Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/idarotuna.v5i2.112

Abstract

This study aims to analyze the effectiveness of various approaches in clinical supervision based on the Cogan, Goldhammer, and Glickman models, as well as their impact on improving teachers' professional competence in primary schools. Clinical supervision has proven to be an effective method in supporting the development of teaching skills through a structured process of observation and feedback. The Cogan and Goldhammer model offers a systematic approach in the pre-observation, observation, and post-observation cycles that aim to provide direct feedback to teachers. Meanwhile, the Glickman model introduces an adaptive approach that adapts the supervision style—directive, non-directive, or collaborative—to the individual needs of the teacher based on his or her level of commitment and abstraction ability. This study uses a qualitative approach through observation, in-depth interviews, and document analysis to evaluate the implementation of all three models of clinical supervision in several primary schools. The results show that the adaptive approach in the Glickman model, when applied well, can improve the effectiveness of supervision by accommodating the unique characteristics of each teacher. This model is considered more flexible and able to have a more significant impact than the Cogan and Goldhammer models in improving the quality of teaching. This study suggests the use of a more adaptive clinical supervision model to meet the needs of diverse teachers' professional coaching, in order to improve the overall quality of learning in elementary schools
Understanding Capital Sources For MSMEs In Gresik Handayani, Anita
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.573

Abstract

Apart from having an important role in the nation's economy, MSMEs also have classic problems, namely related to capital. The source of capital is always a problem because MSMEs have limitations in reaching access to capital, but without realizing that there is a meaning of capital that is not interpreted by these MSMEs so that this study aims to analyse the meaning of capital sources from MSMEs in Gresik with a qualitative approach. The results showed that in running their business, many MSMEs use their own capital. Own capital is chosen because it is easier and does not pose a risk in the future and avoids formal debt because they understand the risks with formal debt when income is down, but MSME players use debt in the form of raw materials that can be used first to run a business. The meaning of this debt is what MSMEs do not realize that basically they use debt as capital in running their business.
Prediksi Financial Distress Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode 2019-2023 Arifana, Cindy Dwi; Handayani, Anita
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 6 No. 1 (2025): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v6i1.12384

Abstract

This study aims to analyze the ability of four prediction models Altman, Springate, Zmijewski, and Grover in predicting financial distress in property and real estate companies. This study uses a descriptive quantitative method with a research population of property and real estate companies listed on the Indonesia Stock Exchange. Sampling was done using purposive sampling from the period 2019-2023, and 29 companies were obtained. The data analysis technique was carried out using descriptive techniques, including the calculation of four prediction models, namely Altman, Springate, Zmijewski, and Grover, and the ranking of prediction models. The results of the study show that the Springate Model is the most accurate model with an accuracy level of 93% in predicting financial distress in property and real estate companies on the Indonesia Stock Exchange. This model is proven to be more effective than the Altman, Grover, and Zmijewski models. Further research can be expanded with larger periods, samples, and macroeconomic factors.
Pengaruh Return on Equity, Current Ratio, dan Debt to Equity Ratio Terhadap Financial Distress Pada Perusahaan Sub Sektor Consumer Service Yang Terdaftar di BEI Tahun 2018-2022 Syarof, Rizalda Anjach; Handayani, Anita; Alkusani, Alkusani
Jurnal Mahasiswa Manajemen Vol 5 No 01 (2024): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v5i01.9225

Abstract

Background – In the current era of globalization, business competition is increasingly fierce and has a significant impact on economic development. Global economic instability ultimately creates challenges in national economic development, especially in the ability of the business sector to develop and maintain its business prospects. Based on data from the Indonesian Stock Exchange (BEI), there are 32 companies in the consumer services sub-sector in the 2018-2022 period that are indicated to be experiencing financial distress. Objective – This research aims to determine the effect of return on equity, current ratio and debt to equity ratio on financial distress in consumer services sub-sector companies listed on the IDX in 2018 – 2022. Design / Methodology / Approach – The research method uses quantitative research methods with a sample of 105 companies using purposive sampling technique. The analytical tool used is logistic regression using the SPSS 25 program. Findings – The results of this research show that return on equity has no negative effect on financial distress, current ratio has no positive effect on financial distress, debt to equity ratio has no negative effect on financial distress. Research Implication – This research can help company managers in designing more effective financial strategies and these findings can provide insight to investors in choosing shares or companies that have a lower risk of financial distress. Investors can use it to analyze the company's financial health before investing. Limitations – This research was only conducted on sub-consumer service companies and used several limited sector variables so it did not cover all important aspects in assessing financial distress. Background – In the current era of globalization, business competition is increasingly fierce and has a significant impact on economic development. Global economic instability ultimately creates challenges in national economic development, especially in the ability of the business sector to develop and maintain its business prospects. Based on data from the Indonesian Stock Exchange (BEI), there are 32 companies in the consumer services sub-sector in the 2018-2022 period that are indicated to be experiencing financial distress. Objective – This research aims to determine the effect of return on equity, current ratio and debt to equity ratio on financial distress in consumer services sub-sector companies listed on the IDX in 2018 – 2022. Design / Methodology / Approach – The research method uses quantitative research methods with a sample of 105 companies using purposive sampling technique. The analytical tool used is logistic regression using the SPSS 25 program. Findings – The results of this research show that return on equity has no negative effect on financial distress, current ratio has no positive effect on financial distress, debt to equity ratio has no negative effect on financial distress. Research Implication – This research can help company managers in designing more effective financial strategies and these findings can provide insight to investors in choosing shares or companies that have a lower risk of financial distress. Investors can use it to analyze the company's financial health before investing. Limitations – This research was only conducted on sub-consumer service companies and used several limited sector variables so it did not cover all important aspects in assessing financial distress.
Pengendalian Persediaan Bio Solar dan Pertalite Pada SPBU Nelayan 58.611.01 yang Dikelola PT. Gresik Migas Firdaus, Achmad Zuhaeri; Handayani, Anita; Alkusani, Alkusani
Jurnal Mahasiswa Manajemen Vol. 5 No. 01 (2024): Jurnal Mahasiswa Manajemen
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/mahasiswamanajemen.v5i01.8844

Abstract

Background – The ever-evolving era of globalization, accompanied by the continuous improvement of telecommunication network services worldwide, including in Indonesia, has driven telecommunication companies to compete for profits. The growth of the telecommunication sector, further supported by the Covid-19 pandemic, sets it apart from other sectors, which generally experienced declines under the same conditions. Objective – To determine the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), and Total Assets Turnover on Return on Assets (ROA). Design / Methodology / Approach – This study was conducted on telecommunication sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, with a research sample of 10 companies. The sampling method used was purposive sampling. The data analysis technique applied was multiple linear regression. Findings – The partial test shows that the Current Ratio (CR) variable does not have a significant effect on the Return on Assets (ROA) variable. Meanwhile, the Debt to Equity Ratio (DER) and Total Asset Turnover (TATO) variables significantly influence the Return on Assets (ROA) variable. Simultaneous testing results indicate that the CR, DER, and TATO variables collectively affect ROA. Research Implication – Reevaluating financial ratio values that are deemed unsatisfactory to facilitate assessment and improvement while maintaining or even enhancing the company's performance is crucial to achieving favorable financial ratios in terms of liquidity, solvency, activity, and profitability. This ensures that investors and creditors feel confident in investing or lending their capital to the company. Limitations – The test results show that 27.8% of the variation in the Return on Assets (ROA) variable can be explained. Since some variables were found to have no significant effect, it is recommended to consider the potential influence of other variables, such as inventory turnover, cash turnover, accounts receivable turnover, working capital, and others.
Analisis Kepuasan pada Rumah Sakit Swasta di Kabupaten Gresik Moyang Waristi; Anita Handayani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7426

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pendaftaran online terhadap kepuasan pasien, terutama pasien dengan layanan BPJS. Penelitian menggunakan metode survei kuantitatif dengan pengumpulan data melalui kuisioner yang dirancang untuk mengevaluasi pengalaman pasien dalam menggunakan sistem pendaftaran online. Variabel yang diteliti meliputi kemudahan akses, kecepatan layanan, responsivitas sistem, dan tingkat kepuasan pasien. Hasil penelitian menunjukkan bahwa meskipun sistem pendaftaran online membantu mengurangi waktu tunggu dan meningkatkan efisiensi, kendala teknis seperti keterlambatan penginputan rujukan dan gangguan aplikasi masih menjadi hambatan utama. Pasien lansia menghadapi tantangan lebih besar dalam memahami dan menggunakan aplikasi digital. Penelitian ini merekomendasikan penguatan infrastruktur teknologi, peningkatan literasi digital pasien melalui edukasi, serta pengembangan teknologi pendukung seperti kios mandiri dengan panduan suara. Implementasi perbaikan ini diharapkan dapat meningkatkan kepuasan pasien dan memperkuat kualitas pelayanan digital di rumah sakit.
ANALISIS PENANGANAN KREDIT BERMASALAH (NON PERFORMING LOAN) PADA PERUMDA BPR BANK GRESIK Bilqis Tahta Maulida; Anita Handayani
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 1 No. 4 (2022): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1226.585 KB) | DOI: 10.30640/digital.v1i4.564

Abstract

This study aims to determine the handling of non-performing loans at the Perumda BPR Bank Gresik BPR. The reason for the research was to find out the number of non-performing loans that occurred in the Perumda BPR Bank Gresik over the last 5 years. The research uses descriptive research using a qualitative approach. The results of this study stated that there are many factors that cause non-performing loans such as internal bank factors, internal debtor factors and external factors of banks and debtors. The handling of non-performing loans is carried out by the Perumda BPR Bank Gresik with a process of rescheduling, requisition and realignment and is carried out by confiscating platforms from problem debtors.
ANALISIS PENDAPATAN PG.XYZ DI JAWA TIMUR Mohammad Ali Masruri; Anita Handayani
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 1 (2023): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.79 KB) | DOI: 10.30640/digital.v2i1.618

Abstract

This study purpose to know the company’s income PG. XYZ East Java company. Income analysis is used to know whether the business development is increasing or decreasing. Considering the income earned affects to the survival of the company. The type of research used is descriptive qualitative research. Data analysis method is used quantitative methods, namely descriptive analysis. The evaluation results show that the average net income earned by the East Java PG.XYZ sugar business is IDR 362,862,000/year or IDR. 30,238,500/month and the sugar business run by PG. XYZ East Java is profitable. It can be seen from the acquisition of a ratio analysis of more than 1, namely 1.21. Therefore, it is hoped that PG. XYZ East Java will continue to develop its sugar business and increase sales volume so that its income will also increase.
Faktor Yang Mempengaruhi Pendapatan Petani Tambak Ikan Di Desa Banjarsari Kecamatan Cerme Kabupaten Gresik Aisyatu Rahma Hayati; Anita Handayani
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1627

Abstract

This research aims to identify factors that influence the income of fish pond farmers in Banjarsari Village, Cerme District. This research is a quantitative research involving a sample of 203 fish pond farmers from Banjarsari Village. The analysis technique used is multiple linear regression analysis technique. The results of the regression analysis show that the most influential variables in this research are work experience and land area, both of which have a positive and significant influence on farmer income. Meanwhile, the labor and selling price variables, although they have a positive influence, do not have a significant influence in this research.
Co-Authors Achmad Davis Endy Pratama Afiatul Musrofah Afifah, Muhimah Agatha, Talitha Hardiyan Ainul Farodisah Aisyatu Rahma Hayati Akhilah Putri Fariyanah Fadiya Hayyah Alkusani, Alkusani Alwiyatun Nisa' Amelia, Imaniar Rizka Amilia Fajrin Ana Malikah Syarifatin Andi Rahmad Rahim Anggi Anjarsari, Tania Anis Zulia Sasmita Anissah Septyaningrum 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 Deni Yuliatin Dina Dodi Jaya Wardana Eka Martha Yuliatin Ernawati Ernawati Ery Tri Djatmika RWW Esa Safrillah Nur Laila Fansori, Rosihan Faqqihatut Toyyibah Fara Rifdah Faridatul Ulla Fatimatuz Zahroh Fazlur Rahman Rahawarin Firda Dwi Azzaroh Firdaus, Achmad Zuhaeri Frastista, Bella Mey Haq, Assyifa Nurul Hasan Hayati Sivak Hikmatus Shobri Nafi’ah Ilham Gresnaidi Ilmia Rahmawati Indah Ayu Isnawati Irma, Dwi Adisa Irmaya Tri Hartanti Jaya Agus Prastyo Jayanti Tri Handayani Jessica Novia Farhen Khakimah, Okky Aliyatul Khusnul Fajriyah Kurnia Dwi Immamah Leriana Trias Handayani Maya Fita Suwahyuni Mei Fita Asri Untari Mohammad Ali Masruri Moyang Waristi Mufidah, Khazimatul Muhammad Syahrurramanda Ramanda Muid.N, Abd.Muid.N Naabilah Surrohmawati Nafisah Zahrotun Nanda Amalia Nastiti Putri Pertiwi Nazma alaika silma Niswatul Azifah Novita Anggraini Nur Fauziyah Pertiwi, Nastiti Putri Puji Handayati Putri Rahmah Sari Rafilah Maulidiya Ahmad Rahawarin, Fazlur Rahman Rahmat Agus Santoso Ramadhanti Dwi Novitasari Rikka Ristilestari Ririn Nur Aini Safitri Rizqi, Maulidyah Amalina Roziana Ainul Hidayati Rukhiyatul Jannah Safitri, Ririn Nur Aini Salma Sari, Meyristiana SATRIYAS ILYAS Shunhaji, Akhmad Siti Fatimah Siti Lestari Sukaris suratman 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 Yosi Firda Rahmadani Yuyun Istifadah Zamroni Zamroni