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All Journal Jurnal Riset Akuntansi Terpadu SENTRALISASI Business and Finance Journal Community Development Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKUNESA SWARNA Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Seminar Nasional Ilmu Terapan National Conference for Ummah SWARNA: Jurnal Pengabdian Kepada Masyarakat
Endah Tri Wahyuningtyas
Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Simple Accounting For Surabaya's SMEs From Accounting Equations To Financial Statements Mohammad Ghofirin; Endah Tri Wahyuningtyas
Community Development Journal Vol 5 No 1 (2021): Community Development Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.137 KB) | DOI: 10.33086/cdj.v5i1.1892

Abstract

Small and Medium Enterprises (SMEs) have been recognized as very strategic and important not only for economic growth but also for equitable distribution of income. So far, SMEs are still facing the problem of low-quality human resources, including in terms of business accounting. This Community Service (Pengmas) aims to increase the understanding of the business community in preparing SMEs financial reports using simple accounting techniques. This community service was attended by women in Family Welfare Empowerment or Pembinaan Kesejahteraan Keluarga (PKK) who have SMEs in Wonokromo Sub-district, Surabaya, totaling 79 people. The service method used is in the form of education where the partner group (PKK) is given simple accounting knowledge. The results of community service show that the understanding of PKK women in Wonokromo Sub-district, Surabaya regarding simple accounting for SMEs has increased.
Kecerdasan Spiritual Memitigasi Dampak Negatif Role Stress terhadap Kinerja Auditor Internal Siti Mas'ulah; Hidayatul Khusnah; Endah Tri Wahyuningtyas
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7954

Abstract

The purpose of this study is to analyze Spiritual Intelligence Mitigating the Negative Impact of Role Stress on Internal Auditor Performance. The data used in this study are primary data distributed through online and offline questionnaires with a total sample of 35 people. The sample of this study is the internal auditor of the company registered in East Java FKSPI. Analysis tool to test hypotheses using WarpPLS 6.0 with a significance level of 0.05. The results show that the role overload negatively impacted the performance of internal auditors. Role conflict doesn't have any impact on performance. While role ambiguity positively impacts the performance of internal auditors. The moderation effect suggests that spiritual intelligence as a pure moderation is able to mitigate the negative impact of role overload and role ambiguity towards the performance of internal auditors. While spiritual intelligence as a moderation potential is incapable of mitigate the negative impact of role conflict on performance.
Studi Perbandingan Return Saham Perusahaan Perbankan dan Perusahaan Pertambangan di Bursa Efek Indonesia Endah Tri Wahyuningtyas; Mardiyah Anugraini
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1094

Abstract

This research was conducted to answer investors’ doubts in investing their capital in the stock market, the large number of stock sectors offered in the stock market made investors have to analyze properly before deciding which sector of the stock promises the greatest profit and has the best growth. In this study the author tries to compare between the stock returns of the banking and financial sector in Indonesia securities. And the results of the research can be concluded that the stock returns of banking companies are based on capital gains higher than mining companies.
COMPARATIVE STUDY OF STOCK PRICE INDEX ON EUROPEAN STOCK EXCHANGES BEFORE AND AFTER BREXIT UK STOCK PRICE IN EUROPE Endah Tri Wahyuningtyas; Dina Anggraeni Susesti; Muis Murtadho
Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v6i2.2286

Abstract

This study was conducted to analyze the comparison of the impact of Britain to Exit (Brexit) on the UK Stock Price Index in the European region. The sampling countries in this study include four European countries, namely Denmark, France, Germany, and England. This research method uses quantitative research by comparing stock price index data before and after the UK's exit from the European Union. This research is an event study research that is analyzing the market reaction due to an event or the publication of an announcement. Results from this study were that the CSE index Denmark, France CAC index, the index HDAX Germany has a significant influence before and after Brexit Britain while Britain's FTSE index had no impact on the stock price index volatility before and after Brexit. This shows that the investment decisions of investors in Denmark, France, and Germany were greatly influenced by the Brexit announcement so that the stock price indexes in these three countries experienced significant movements. While the Brexit announcement does not affect the decisions of investors in the UK itself because this Brexit event does not contain strong information so that market participants do not react before and after the event.
Identifikasi leverage, Sales Growth, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Ainun Maidhatul Isnaini; Endah Tri Wahyuningtyas
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.898 KB) | DOI: 10.26740/akunesa.v10n3.p1-9

Abstract

Penelitian ini mengidentifikasi leverage, sales growth, profitabilitas, capital intensity, dan ukuran perusahaan terhadap penghindaran pajak, data yang digunakan dalam penelitian ini adalah data sekunder, yang diambil dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode penelitian tahun 2015 – 2020. Metode dalam penelitian ini menggunakan metode purposive sampling, dimana sampel terdiri dari 30 perusahaan yang telah dilakukan proses pemilihan sampel. Variabel independen dalam penelitian ini adalah leverage (DAR), sales growth (growth), profitabilitas (ROA), capital intensity (capin), ukuran perusahaan (size), dan variabel dependen penghindaran pajak (CETR). Metode dalam penelitian menggunakan analisis regresi linier berganda, dengan menggunakan SPSS versi 25 dengan tingkat signifikan 0,05. Hasil pada penelitian ini menunjukkan bahwa leverage, capital intensity, dan ukuran perusahaan tidak berpengaruh, sales growth berpengaruh negatif, dan profitabilitas berpengaruh positif terhadap penghindaran pajak
Pelatihan Financial Planning UMKM sebagai Kelayakan Usaha Bagi Ibu Rumah Tangga di Kelurahan Dukuh Setro, Kecamatan Tambak Sari Dina Anggraeni Susesti; Endah Tri Wahyuningtyas
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2022): Agustus
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.266 KB)

Abstract

In the current era of the covid pandemic, many people losing their jobs, especially workers. Therefore, many housewives run small and micro businesses to fulfilling their needs. Unfortunately, many mothers did not do the recording properly and correctly in the implementation. The main problems that exist are the lack of financial planning and the lack of distinction between personal financial records and business finances. The purpose of this community service activity can provide a good solution for the sustainability of the business of housewives in Dukuh Setro, Tambak Sari District, Surabaya. We wish the business can grow perfectly.
PERENCANAAN KEUANGAN RUMAH TANGGA ISLAMI Endah Tri Wahyuningtyas; Dina Anggraeni Susesti; Misti Hariasih; Rusdiana Fajrin Husnun Nabila; Nabilah Yolanda
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 4 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i4.162

Abstract

Abstract: Merencanakan keuangan family secara Islam tidak hanya memiliki tujuan buat memenuhi kebutuhan secara global, namun juga kebutuhan di akhirat dan tentu pula membuat cara hidup pada berkeluarga yang lebih baik. Metode yang digunakan dalam melaksanakan kegiatan ini adalah dengan melakukan diskusi dan koordinasi terlebih dahulu kepada Kepala Rukun Warga dan ibu-ibu PKK RW 02 Dukuh Setro Surabaya yang termasuk didalamnya terkait dengan pelaksanaan dan sasaran masyarakat wilayah setempat. Temuan dalam kegiatan pengabdian pemahaman perencanaan keuangan rumah tangga adalah banyak ibu-ibu rumah tangga yang belum memahami tentang perencanaan keuangan rumah tangga, perencanaan keuangan hanya sebagai pencatatan keuangan belum sampai pada tataran praktis penggunaan teknologi dalam pemrosesan data sebagai bahan baku informasi keuangan pada rumah tangga. Pemahaman perencanaan keuangan rumah tangga ternyata masih banyak ibu-ibu rumah tangga yang belum memahami tentang perencanaan keuangan rumah tangga, perencanaan keuangan hanya sebagai pencatatan keuangan belum sampai pada tataran praktis penggunaan teknologi dalam pemrosesan data sebagai bahan baku informasi keuangan pada rumah tangga. community engagement dengan warga Dukuh Setro masih tetap terjalin berupa pendampingan dalam menyusun financial wealth management yang baik dan dapat direalisasikan agar meningkatkan taraf hidup keluarga Islami.
THE EFFECT OF DEBT POLICY ON COMPANY VALUE WITH DIVIDEND POLICY AS INTERVENING VARIABLE Lalu Muhammad Syahril Majidi; Endah Tri Wahyuningtyas; Muis Murtadho
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.1846

Abstract

In carrying out its activity, company requires capital since capital is a crucial element in a company. To gain such capital, company can apply several approaches such as issuing shares or by way of indebtedness to a third party. Those two strategies would bring consequences in form of dividend that is given to the stakeholder on the return of investment that has been invested. The purpose of this study is to test whether the company’s debt policy has an impact on the value of the company with the dividend policy as the intervening variable. This research method uses a quantitative approach while the data analysis used is path analysis to measure the effect of debt policy on dividend policy and its effect on company value. The results showed that the company's debt policy negatively affects the company's dividend policy, the debt policy has a positive impact on increasing the company's value and the dividend policy has a positive and significant effect on the company's value.
Dampak Good Corporate Governance, Leverage, Struktur Modal Dan Agency Cost Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020) Bagas Setiawan; Endah Tri Wahyuningtyas
Seminar Nasional Ilmu Terapan Vol 6 No 1 (2022): Seminar Nasional Ilmu Terapan (SNITER) 2022
Publisher : Universitas Widya Kartika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh good corporate governance, Leverage, struktur modal dan biaya keagenan terhadap kinerja keuangan (pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia 2015-2020). Data yang digunakan dalam penelitian ini adalah data sekunder, yang diambil dari laporan keuangan tahun 2015 hingga 2020 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel menggunakan purpose sampling. Sapel terdiri dari 29 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda dengan menggunakan SPSS versi 25 dengan taraf signifikansi 0,05. Hasil penelitian ini menunjukkan bahwa secara parsial Direksi tidak berpengaruh, Dewan Komisaris berpengaruh positif, Komite Audit tidak berpengaruh, Laverage berpengaruh negatif, dan Agency Cost tidak berpengaruh terhadap kinerja keuangan.
IDENTIFIKASI DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN KONSTRUKSI LISTED BEI Julia Rahayu Sah'idah; Endah Tri Wahyuningtyas; Dina Anggraeni Susesti
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

Abstract: The purpose of this study is to analyze the factors that influence firm value. The data used is data obtained from the annual reports of construction companies for the 2014-2018 period which are listed on the IDX. The sampling method used was purposive sampling, so the sample consisted of 9 construction companies from 2014 to 2018 listed on the IDX. The data analysis technique used is multiple linear regression method, namely using classical hypothesis testing and hypothesis testing for data analysis. The data will be obtained using a calculation tool in the SPPS version 25. The results of this study indicate that institutional ownership, number of audit committees, and company growth have a positive and significant effect on firm value. Ownership management, company size and profitability have a negative and significant effect on firm value. Corporate governance regarding the size of the board of commissioners, size of the board of commissioners, capital structure, business risk and debt policy do not affect firm value.
Co-Authors Ainun Maidhatul Isnaini Azizatur Rofi’ah Maulidya Bagas Setiawan Dina Anggraeni Susesti Ghofirin, Mohammad Julia Rahayu Sah'idah Khusnah, Hidayatul Lalu M. Syahril Majidi Lalu Muhammad Syahril Majidi Mardiyah Anugraini Misti Hariasih Muis Murtadho Nabilah Yolanda Rusdiana Fajrin Husnun Nabila Salamatul Insan Suhari Siti Mas'ulah