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All Journal JPM17: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Pajak IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan dan Konseling International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat EkoBis: Jurnal Ekonomi & Bisnis Benchmark Equity: Jurnal Akuntansi JURNAL BARUNA HORIZON Riwayat: Educational Journal of History and Humanities Journal of Managerial Sciences and Studies Tax and Finance Escalate : Economics and Business Journal Semeru Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Multidisciplinary Sustainability Asean
Enny Istanti
Fakultas Ekonomi Bisnis Universitas Bhayangkara Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO Enny Istanti; Achmad Daengs GS
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3460

Abstract

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves information that will be used by related parties for decision making. This study aims to determine how the application of accounting treatment of income and expenses to the fairness of financial statements at PT Hanil Jaya Steel in Sidoarjo. The approach used in this study is a qualitative descriptive approach. In this study, the researcher uses the accrual basis method where revenue is recognized when a sale occurs. The results of this study indicate that there is still a lack of internal control carried out PT Hanil Jaya Steel in Sidoarjo in managing income and expenses
TREATMENT OF FINANCIAL STATEMENTS USING THE CAMEL RATIO METHOD TO ASSESS FINANCIAL PERFORMANCE AT BRI BANK REGISTERED AT OJK Enny Istanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6919

Abstract

A bank is a bank that has an important role in the economy in a country, therefore a healthy bank is needed. To assess the soundness of a bank using the CAMEL method, this is in accordance with the regulations issued by Bank Indonesia. The purpose of this study was to determine the level of soundness of Bank Rakyat Indonesia (BRI) in the period 2017-2019, which is a State-Owned Enterprise (BUMN). The research method used is the CAMEL ratio method (CAR, KAP, NPM, ROA & BOPO, LDR). The results of the research in the last 3 years after being measured with the applicable standard Bank Indonesia regulations, it was found that the average soundness level of BRI Banks is Fairly Healthy Keywords: Capital, Assets, Management, Income, Liquidity
PERANAN PRINSIP KONSISTENSI DALAM METODE PENGAKUAN PENDAPATAN TERHADAP LAPORAN LABA RUGI PADA PT. INDO ZINC DIECASTING DI GRESIK Sutopo Sutopo; Enny Istanti; Moch Rachmandany Firmansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.33

Abstract

Perusahaan merupakan bagian dari dunia usaha yang mempunyai tujuan atau sasaran yang ingin dicapai. Baik itu tujuan jangka panjang maupun tujuan jangka pendek. Pendekatan penelitian ini menggunakan metode deskriptif. Sedangkan dalam penelitian ini metode yang adalah metode kualitatif. Hasil ada pengaruh laba bersih karena adanya pendapatan dan biaya yang belum tercatat. Dari pembuktian dapat diketahui bahwa dengan metode pengakuan pendapatan dan biaya pada saat penjualan dan penyesuaian atas pendapatan dan biaya yang belum diakui akan dapat disajikan secara wajar dalam laporan keuangan. Kesimpulan 1) Kebijaksanaan penjualan yang dilaksanakan perusahaan adalah penjualan tunai dan penjualan kredit , PT. Indo Zinc Diecasting menetapkan kebijaksanaan terhadap pengakuan pendapatan yaitu pada saat penjualan dan pembayaran diterima sehingga pada transaksi penjualan yang tidak dicatat pada saat terjadinya transaksi, pengakuan pendapatan yang dilakukan perusahaan menggambarkan prinsip konsistensi. 2) Kegagalan perusahaan menetapkan metode saat penjualan untuk mengakui pendapatan terhadap seluruh transaksi penjualan , menyebabkan terjadinya pencatatan yang terlalu rendah akibatnya saldo perkiraan pendapatan pada laporan laba rugi akan terlalu rendah pula. 3) Penerapan metode pengakuan pendapatan secara konsisten dalam perusahaan sudah layak dengan ketentuan Pernyataan Standar Akuntansi Keuangan (PSAK)
The Impact of Motivation and Work Environment on Employee Performance Achmad Daengs GS*; Enny Istanti; Diana Zuhro; Rina Dewi; Sutini Sutini
Riwayat: Educational Journal of History and Humanities Vol 7, No 3 (2024): July, Educational and Social Issue
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i3.39397

Abstract

This research was motivated by a decline in performance at Nafisa Production in Surabaya. Because Human Resources are central figures in organizations and companies. For management activities to run well, the company must have knowledgeable and highly skilled employees and efforts to manage the company as optimally as possible so that employee performance improves. The more employees have high performance, the overall productivity of the company will increase so that the company will be able to survive in global competition. The purpose of this study is to determine the influence of motivation and work environment on employee performance. Through the questionnaire method by distributing questionnaire questionnaires to 35 respondents of Nafisa Production employees in Surabaya. Based on data analysis and hypothesis tests simultaneously in this study, it can be found that motivation (X1) and work environment (X2) have a simultaneous effect on employee performance (Y), this can be proven by the F value of the calculation (23,380) the F table (2,034). Meanwhile, the R multiple value of 0.771 shows that the relationship between the independent variable and the bound variable is 77.10%. Meanwhile, the value of the multiple determination coefficient is 0.594 which means that all independent variables can explain employee performance (Y) of 59.40%. Motivation partially affects the performance of Nafisa Production employees, this can be seen from the t-value of motivation (X1) which is greater than the work environment variable which is only 2.918. Thus, it is concluded that motivation and work environment have a significant influence on the performance of NAFISA Production Surabaya employees.
UPSHOT OF MARKETING MIX ON CONSUMER PURCHASE DECISIONS AT TRADING COMPANY “UD. ABC” IN SURABAYA Achmad Daengs GS; Enny Istanti
Journal of Managerial Sciences and Studies Vol. 4 No. 1 (2026): April: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v4i1.114

Abstract

Companies that implement quality management systems are oriented toward organization, customers, and the market by combining fact-finding and problem-solving approaches. Companies should not merely focus on selling their products, but must also understand consumer needs and wants. Knowledge of consumer behavior is essential for effective marketing practices. Customer satisfaction in marketing should begin with an analysis of consumer behavior based on the evolving situation. This, at the very least, should encourage company managers to determine what marketing activities should be proposed, planned, and executed.Therefore, companies must have marketing tools, commonly referred to as the marketing mix, which includes product, price, place, and promotion. This research uses primary data obtained directly from respondents through questionnaires, and secondary data sourced from the company being studied. The analytical method used in this research is multiple linear regression analysis, with statistical testing using F-test and t-test.The research findings using SPSS software through multiple linear regression analysis show that the F-test result indicates a significant influence between independent variables and the dependent variable, with an F-count value of 22.573 > F-table value of 2.50. For the t-test, it is found that: The product variable (X1) significantly influences consumer purchase decisions (Y) with a t-count of 3.728 > t-table of 1.9944. The price variable (X2) significantly influences consumer purchase decisions (Y) with a t-count of 4.072 > t-table of 1.9944. The place variable (X3) significantly influences consumer purchase decisions (Y) with a t-count of 3.080 > t-table of 1.9944. The promotion variable (X4) significantly influences consumer purchase decisions (Y) with a t-count of 3.230 > t-table of 1.9944.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Equity on Banking Stock Prices (IDX 2022-2024) Andini Ayu Pratiwi; Enny Istanti; Nurul Iman
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.841

Abstract

This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This research employs a quantitative approach with multiple linear regression analysis. Purposive sampling was applied based on specific criteria, resulting in 10 banking companies as research samples. Secondary data was obtained from annual financial statements and closing stock prices published by IDX, with 30 observations collected over the 2022-2024 period. The results indicate that CR, DER, and ROE simultaneously have a significant effect on stock prices (F-count = 3.559, Sig. = 0.028). However, partially, only ROE has a positive and significant effect on stock prices (β = 0.556, p = 0.004), while CR (β = -0.050, p = 0.787) and DER (β = -0.027, p = 0.878) do not have significant effects. ROE emerges as the most dominant variable influencing stock prices. These findings indicate that investors in the banking sector place greater emphasis on profitability compared to liquidity and capital structure in making investment decisions.
MERANCANG STRATEGI DIGITALISASI UMKM DESA: PENDEKATAN PARTISIPATIF DI DESA TERIK, SIDOARJO Enny Istanti; Indi Nuroini; R.M. Bramastyo Kusumo Negoro
Semeru: Jurnal Pengabdian Kepada Masyarakat Volume 2 Nomor 1 Tahun 2025
Publisher : LPPM Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55499/semeru.v2i1.1547

Abstract

The digital transformation of village MSMEs is an important agenda in encouraging economic equity and strengthening local independence. This article aims to design a participatory-based MSME digitization strategy in Terik Village, Krian, Sidoarjo, by exploring the needs, obstacles, and potential of local business actors. This study uses a descriptive qualitative approach with phenomenological methods, data collection techniques in the form of in-depth interviews, participatory observations, and Focus Group Discussions (FGD). The results of the study show that low digital literacy and lack of access to training are the main obstacles, but the active involvement of MSME actors in strategic planning increases their motivation and readiness to adopt technology. These findings contribute to the theory of community empowerment and technology acceptance and offer contextual and sustainable models of intervention. This study recommends the application of a participatory approach in the digital empowerment program of village MSMEs as well as the development of follow-up studies to enrich understanding of the phenomenon of community-based digital transformation
PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN UMKM BERBASIS LINGKUNGAN DI KELURAHAN BULAK BANTENG, SURABAYA Indi Nuroini; Enny Istanti
Semeru: Jurnal Pengabdian Kepada Masyarakat Volume 2 Nomor 1 Tahun 2025
Publisher : LPPM Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55499/semeru.v2i1.1552

Abstract

Community empowerment is an important key to sustainable development, especially in urban-coastal areas that face economic and environmental challenges. This study aims to analyze community empowerment strategies through the development of environment-based MSMEs in Bulak Banteng Village, Surabaya. Using a descriptive qualitative approach with in-depth interview techniques, participatory observation, and Focus Group Discussion (FGD), this study explores changes in the perception and practice of MSME actors towards environmental issues. The results show that the direct involvement of the community in the empowerment process is able to increase awareness of sustainable business practices and encourage the adoption of environmentally friendly business principles, although still on a small scale. This research contributes to strengthening the theory of community empowerment and green entrepreneurship, as well as offering an effective collaborative approach to the development of MSMEs at the local level. These findings recommend the integration of environmental training and business assistance as a sustainable community empowerment strategy in the future.
Dari Bertahan Hidup Ke Hidup Bermakna: Potret Transformasi Kualitas Hidup Masyarakat Dusun Kemendung Desa Penanggungan, Kecamatan Trawas, Kabupaten Mojokerto Enny Istanti; Indi Nuroini
Semeru: Jurnal Pengabdian Kepada Masyarakat Volume 2 Nomor 2 Tahun 2025
Publisher : LPPM Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55499/semeru.v2i2.1668

Abstract

Penelitian ini bertujuan untuk memotret dan memahami secara mendalam transformasi kualitas hidup masyarakat Dusun Kemendung, Desa Penanggungan, Kecamatan Trawas, Kabupaten Mojokerto, dari kondisi bertahan hidup menuju kehidupan yang lebih bermakna. Fenomena ini penting dikaji karena kualitas hidup masyarakat desa tidak hanya ditentukan oleh aspek material, tetapi juga oleh pengalaman subjektif, relasi sosial, serta partisipasi komunitas. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan desain fenomenologis dan partisipatif untuk menggali makna dan pengalaman hidup masyarakat. Data dikumpulkan melalui wawancara mendalam, Focus Group Discussion (FGD), dan observasi partisipatif terhadap 12 informan yang terdiri atas warga dusun, tokoh masyarakat, dan pihak yang terlibat dalam kegiatan edukasi dan sosial. Hasil penelitian menunjukkan adanya pergeseran makna kualitas hidup yang ditandai oleh meningkatnya kesadaran diri, partisipasi sosial, rasa kebersamaan, serta tumbuhnya makna hidup melalui kegiatan edukasi nonformal, kreativitas berbasis lokal, dan aktivitas sosial kolektif. Temuan ini mengungkap bahwa kualitas hidup masyarakat merupakan konstruksi sosial yang dibentuk melalui pengalaman hidup dan relasi komunitas, bukan semata-mata hasil pemenuhan kebutuhan ekonomi. Penelitian ini berkontribusi secara teoretis dengan memperkuat pendekatan kualitatif dalam kajian kualitas hidup berbasis pengalaman dan kesejahteraan relasional. Secara praktis, temuan penelitian memberikan implikasi bagi perumusan kebijakan dan program pemberdayaan masyarakat desa yang lebih partisipatif, kontekstual, dan berorientasi pada penguatan kapasitas sosial. Penelitian selanjutnya disarankan untuk mengkaji keberlanjutan transformasi kualitas hidup dalam konteks desa lain dengan pendekatan longitudinal.
Impact of Financial Compensation on the Performance of Marketing Employees Achmad Daengs Gatot Soeherman; Enny Istanti; I Gede Wiyasa
Journal of Multidisciplinary Sustainability Asean Vol. 2 No. 4 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v2i4.2722

Abstract

Background. Compensation is one of the key aspects in determining employee performance. It becomes a critical concern for companies, as employees strive to achieve the performance standards set by the organization. Recognizing the importance of compensation in supporting performance, compensation management should be a top priority. Purpose. Timeliness and the amount of compensation provided by the company significantly influence employees’ work spirit, motivation, job performance, and overall performance. The absolute income level of employees determines their standard of living, while relative income reflects their social status and dignity. Method. Therefore, if employees perceive that the compensation they receive is inadequate, their work spirit, motivation, job performance, and overall performance may drastically decline. Results. Motivation is a condition that drives employees in a focused and goal-oriented manner to achieve company objectives. Work performance is essential for business progress since the success or failure of a business is significantly influenced by employee performance. Conclusion. The financial compensation variable (X) has a positive influence on the employee performance variable (Y) with a coefficient of 0.402. The positive coefficient indicates a direct relationship between financial compensation and employee performance. This means that any change in the financial compensation variable by one unit will result in a 0.402 change in the employee performance variable, assuming other independent variables remain constant.
Co-Authors Achmad Daeng GS Achmad Daengs Achmad Daengs Gatot Soeherman Achmad Daengs GS Achmad Daengs GS* Andini Ayu Pratiwi Diana Zuhro Endar Rafitri A’yun Joyta Firdaus Sururia Ulfah GS , Achmad Daengs I Gede Wiyasa Indi Nuroini Indi Nuroini Indi Nuroini Kristiawati, Indriana Maria Yovita Yovita R Pandin Moch Rachmandany Firmansyah Muslichah Erma Widiana Nurul Iman Nurul Qomari R.M. Bramastyo Kusumo Negoro Retno Susanti Rika Amalia Putri Rina Dewi RM Bramastyo KN RM BRAMASTYO KUSUMO NEGORO RM Bramstyo KN Ruchan Sanusi Ruchan Sanusi Suci Dewi Retnani Sutini Sutini Sutopo Thomas Stefanus Kaihatu