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All Journal Jurnal Kesehatan Masyarakat Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Jurnal Ilmiah Mahasiswa FEB Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Community Engagement and Emergence Journal (CEEJ) juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Dedikasia : Jurnal Pengabdian Masyarakat Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kabar Masyarakat Jurnal Riset dan Inovasi Manajemen
Endang Sri Utami
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT Endang Sri Utami
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.379 KB)

Abstract

Public accounting profession is a profession that is expected to put confidence as parties can conduct an audit of the financial statements and may be responsible for the opinion given. Of the public accounting profession, the public expects that assessment independent and impartial to the information presented by management companies in the financial statements. This research was conducted with the aim to obtain empirical evidence whether the factors ofcompetence, independence, professionalism, integrity auditor effect on audit quality. T-test results showed that the factors of competence, independence, professionalism auditors effect on audit quality. While factors do not affect the integrity of the auditors on audit quality. The coefficient of determination indicates that the factors of competence, independence, professionalism, integrity of the auditor is able to explain the quality of audits by 85 %, while the remaining 15%is explained by other variables that are not used in this study.
PERAN BRAND AWARENESS SEBAGAI MEDIASI PENGARUH IKLAN TELEVISI DAN BRAND AMBASSADOR TERHADAP REPURCHASE INTENTION PRODUK KECANTIKAN WARDAH (Studi Kasus Pada Mahasiswi Program Sarjana FEB Universitas Brawijaya Malang yang Menggunakan Produk Kecantikan Wardah) Endang Sri Utami
Jurnal Ilmiah Mahasiswa FEB Vol 5, No 2: Semester Genap 2016/2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Advertising is very important in corporate marketing and is useful to convey a message to potential customers and loyal consumers. Companies can promote a product or service through printed and electronic media. Television electronic media can be interesting if there is a brand ambassador in the delivery of the message since it can create brand awareness on consumers and thus influence them to make purchasing decisions.This study aims to analyze whether television advertising and brand ambassador directly have  a  significant effect  on  brand  awareness and  indirectly have  significant on  repurchase intention. The population of this research is student of Faculty of Economics and Business of Brawijaya University who likes to put on make up. The sample of this research is 130 respondents obtained through purposive sampling method. The data of this research were path analyzed using path analysis with smartPLS.The results show that television advertising and brand ambassador of Wardah have a direct and significant influence on brand awareness and indirect influence on repurchase intention. Furthermore, brand awareness is defined as partial mediation.Keyword: Television Advertising, Brand Ambassador, Brand Awareness, Repurchase Intention
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Endang Sri Utami; Ika Wulandari
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i2.2194

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh Good Corporate Governance terhadap nilai perusahaan. Hipotesis yang diajukan adalah Good Corporate Governance berpengaruh terhadap nilai perusahaan yang diukur dengan Tobin’s Q. Penelitian ini menggunakan data sekunder dengan populasi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan untuk menentukan sampel penelitian adalah metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah simple linier regression. Hasil pemilihan sampel menunjukkan terdapat 195 perusahaan yang menjadi sampel penelitian. Hasil uji asumsi klasik menunjukan data berdistribusi normal dan tidak terjadi gejala heterskedastisitas. Hasil uji hipotesis menunjukkan bahwa Good Corporate Governance berpengaruh terhadap nilai perusahaan
REAKSI PASAR ATAS PERUBAHAN SATUAN PERDAGANGAN DAN FRAKSI HARGA DI BURSA EFEK INDONESIA PADA TAHUN 2014 (Studi pada Sepuluh Sektor Industri di BEI tahun 2014) Damper Dwijo Siswoyo; Endang Sri Utami
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4356.555 KB) | DOI: 10.26486/jramb.v1i2.173

Abstract

Mekanisme perdagangan di Bursa Efek Indonesia menjadi salah satu instrumen bagi pelaku pasar modal untuk masuk ke dunia investasi di Indonesia. Dalam perkembangannya BEI Self Regulatory Organization (SRO) berusaha untuk membuat kebijakan yang terbaik bagi pasar modal di Indonesia. Pada tanggal 6 januari 2014 sistem perdagangan tentang satuan perdagangan dan fraksi harga saham dirubah oleh BEI. Menurut studi peristiwa, suatu pengumuman atau informasi di pasar modal diukur untuk membuktikan apakah informasi yang masuk ke pasar menimbulkan reaksi pasar. Oleh karena itu penelitian ini bertujuan untuk memperoleh bukti empiris mengenai reaksi pasar terhadap suatu pengumuman yang diukur dengan abnormal return dan trading volume activity. Penelitian ini termasuk studi peristiwa, menggunakan metode market adjusted method dalam mencari abnormal  returnnya. Periode jendela yang digunakan adalah 8 hari sebelum peristiwa, 1 hari saat peristiwa dan  8 hari sesudah peristiwa. Jumlah sampel sebanyak 59 emiten dari sepuluh sektor industri berdasarkan JASICA, yang terdaftar di BEI Tahun 2014. Data yang digunakan sekunder dari data pasar Bursa Efek Indonesia yang kemudian diolah dengan one sampel kolmogorov-smirnov dan paired sampel t-test untuk mengetahui ada tidaknya perbedaan average abnormal return (AAR), rerata trading volume activity(TVA) sebelum dan sesudah peristiwa. Hasil dari penelitian ini membuktikan bahwa sepanjang periode pengamatan tidak terdapat perbedaan antara AAR sebelum dan AAR sesudah peristiwa. Dan terdapat perbedaan rerata TVA sebelum dan rerata TVA sesudah peristiwa  pada lima sektor industri yaitu sektor pertanian, sektor aneka industri, sektor industri barang konsumsi, sektor properti dan real estate, dan sektor insfratruktur, utilitas dan transportasi. Kelima sektor ini menunjukan aktivitas volume perdagangan yang meningkat sesudah terjadinya peristiwa. Secara garis besar penelitian ini membuktikan bahwa pengumuman tidak sepenuhnya mempunyai kandungan informasi yang material untuk membuat pasar bereaksi sehingga menambah keuntungan bagi investor dan meningkatkan likuiditas saham. Kata kunci: satuan perdagangan dan fraksi harga saham, studi peristiwa, sepuluh sektor industri, abnormal return, trading volume activity
HUBUNGAN KUALITAS MIKROBIOLOGI AIR BAKU DAN HIGIENE SANITASI DENGAN CEMARAN MIKROBA PADA AIR MINUM ISI ULANG DI KECAMATAN TEMBALANG Endang Sri Utami; Martini Martini; Lintang Dian Saraswati; Susiana Purwantisari
Jurnal Kesehatan Masyarakat (Undip) Vol 6, No 1 (2018): JANUARI
Publisher : Fakultas Kesehatan Masyarakat Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.931 KB) | DOI: 10.14710/jkm.v6i1.19874

Abstract

Based on Indonesian Health Ministry regulation No. 492/ MENKES/PER/ IV/2010, the MPN coliform dan E.coli of drinking water should be 0 of 100 mL sample. A previous research showed that 95% of samples did not require the microbiological contamination. The research aimed to analyze the correlation between microbiological quality of raw water and hygiene sanitation with microbiological contamination of refilled drinking water. The type of this research is analytic with cross sectional approach. The samples are 47 depots and 55 workers. The results showed that 85.1% of samples did not require the microbiological contamination. Using by Chi-square test analysis (α=5%)  indicates that the personal hygiene has p=0.035 (OR=10,000 and CI=1.095 to 91.309). It means personal hygiene have a correlations with microbiological contamination of refilled drinking water. While the microbiological quality of the raw water (p=0.188), the conditions of depots sanitary (p=0.999), the conditions of equipment sanitary (p=0.410) were not associated with the contamination of refilled drinking water. Therefore, it is necessary to optimize the sanitary inspection and testing the sampels frequently. Also, socialization for depot’s workers is needed to increase the hygiene sanitation.
SOSIALISASI PAJAK UMKM DAN PELATIHAN PENCATATAN KEUANGAN TERHADAP PELAKU UMKM JALAN WATES YOGYAKARTA Endang Sri Utami; Ika Wulandari; Rochmad Bayu Utomo
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 2 (2023): Jurnal Panrita Abdi - April 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i2.18876

Abstract

This Community Service activity aims to educate Micro, Small, and Medium Enterprises (MSMEs) about MSMEs' bookkeeping and taxes. The services implemented are consulting with MSMEs actors regarding calculating and reporting MSMEs taxes. Service partners are also taught to take advantage of the use of technology in making e-billing. The service partners are 10 MSMEs actors with businesses on the right and left of Jalan Wates km 7, Special Region of Yogyakarta. The method used is counseling, training, and consultation. The implementation time is four days: June 13, 2021, September 15, 16, and 17, 2021. Activities are carried out by visiting business actors individually at their place of business. After the activity, an evaluation was carried out by comparing the pre-test and post-test scores and monitoring after the activity. Changes obtained after the activity showed increased participants' understanding of bookkeeping and how to do financial records properly. All training participants already have a cash book, notebook, and other. There is an increase in participants' understanding of taxation. The number of participants who can calculate the amount of MSMEs Tax is also increasing.  --- Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengedukasi pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang pencatatan keuangan dan Pajak Penghasilan (PPh) Final UMKM. Jasa yang diterapkan berupa konsultasi kepada pelaku UMKM tentang Perhitungan dan pelaporan pajak UMKM. Mitra pengabdian juga diajarkan untuk memanfaatkan penggunaan teknologi dalam pembuatan e-billing. Mitra  pengabdian adalah 10 pelaku UMKM  yang mempunyai usaha di sisi kanan kiri Jalan Wates km 7, Daerah Istimewa Yogyakarta. Metode yang digunakan adalah penyuluhan, pelatihan dan konsultasi. Waktu pelaksanaan selama 4 hari yaitu pada tanggal 13 Juni 2021 serta 15, 16 dan 17 September 2021. Kegiatan dilakukan dengan mendatangi pelaku usaha satu per satu di tempat usahanya. Pasca kegiatan, dilakukan evaluasi dengan membandingkan nilai pre test dan post test, serta melakukan monitoring setelah kegiatan. Perubahan setelah kegiatan menunjukkan bahwa terjadi peningkatan pemahaman peserta mengenai pembukuan dan cara melakukan pencatatan keuangan dengan baik. Seluruh peserta pelatihan  sudah mempunyai buku kas, buku nota dan ATK pendukung lainnya. Terjadi peningkatan pemahaman peserta mengenai perpajakan. Jumlah peserta yang dapat menghitung  besarnya PPh Final UMKM juga meningkat.
IMPLIKASI PANDEMI CORONAVIRUS DISEASE 2019 (COVID-19) TERHADAP BADAN PENGAWASAN PEMILU (PEMILIHAN UMUM) PADA PILKADA (PEMILIHAN KEPALA DAERAH) SERENTAK 2020 DIPROVINSI RIAU Endang Sri Utami; Mexsasai Indra; Maria Maya Lestari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Vol 10, No 1 (2023): Januari - Juni 2023
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum

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Abstract

The current outbreak and the increasing number of Covid-19 cases inIndonesia are indeed very influential on the political sector in particular.Considering that this pandemic case is becoming more widespread, thegovernment has issued a policy regarding the postponement of the RegionalHead/Pilkada election in 2020. Indonesia has an agenda to hold a regional headelection on 23 September 2020. However, through a government regulation inlieu of Law (Perpu) Number 2 of 2020. 2020 Regarding the 3rd Amendment toLaw Number 1 of 2015 concerning the Stipulation of Government Regulations inLieu of Law Number 1 of 2014 concerning the Election of Governors, Regents,and Mayors into Law, the Government of Indonesia has decided to reschedule theelections to December 9 2020.The aim of this research is to find out the implications of the coronavirusdisease 2019 (covid-19) pandemic for the election supervisory body (generalelection) in the 2020 simultaneous local elections (regional head elections) inRiau province, by using a research methodology, namely sociological orempirical legal research, which where sociological legal research is research onlaw observing what characterizes a community's behavior in an area in an aspectof social life.The data analysis used by the researcher is qualitative data analysis,namely the analysis which does not use statistics or other things. However,researchers simply describe descriptively from the data obtained. The results ofthis study can be concluded into 3 main things. First, the inhibiting factor for theCOVID-19 pandemic on the supervision of simultaneous regional elections inRiau Province, namely when conducting surveillance during the pandemic, whenthere was an alleged violation, there was clarification via online so thatclarification was not optimal due to online, ineffective reports from the publicabout alleged violations of the candidate pair due to the system.Keywords: Simultaneous Pilkada, Bawaslu, General Election, Covid-19
Edukasi Akuntansi Digital Melalui Aplikasi Bukukas Pada UMKM Di Teras Malioboro 1 Anggreini Meylina Putri; Endang Sri Utami
NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Mei : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v3i2.1010

Abstract

Laporan keuangan dalam suatu bisnis sangat penting yaitu untuk mencatat pengeluaran dan pemasukan serta untuk mengetahui jumlah laba atau keuntungan yang diperoleh. Laporan keuangan inilah yang nantinya menjadi dasar dalam penyusunan strategi dan pengambilan keputusan bisnis. Di era society 5.0 ini, masyarakat dituntut untuk dapat hidup berdampingan dengan teknologi, yaitu dengan cara mempelajari, menguasai dan memanfaatkan teknologi dalam kehidupan sehari-hari. Di samping itu, pelaku UMKM di Teras Malioboro 1 masih kurang pemahaman dan kesadaran mengenai pentingnya membuat laporan keuangan dalam menjalankan usaha. Tujuan dari pengabdian ini adalah mengedukasi pelaku UMKM di Teras Malioboro 1 mengenai pencatatan laporan keuangan digital pada aplikasi BukuKas melalui pelatihan dan pendampingan, sehingga laporan keuangan dapat terorganisir dengan baik. Metode yang digunakan dalam pengabdian ini yaitu 1) Survey 2) Pelaksanaan Kegiatan 3) Hasil. Hasil dari pengabdian ini menunjukkan bahwa masih banyak pelaku UMKM yang mencatat laporan keuangan secara manual tulis tangan. Maka dari itu pengabdi melakukan pengabdian mengenai edukasi akuntansi digital agar mempermudah pencatatan laporan keuangan dan demi keberlangsungan usaha pelaku UMKM di Teras Malioboro 1.
Pelatihan dan Pendampingan Pembuatan Laporan Keuangan Sederhana UMKM Menggunakan Ms. Excel di Warung Ikan Bakar Kiraha Willinjilani Sepdika; Endang Sri Utami
NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Mei : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v3i2.1201

Abstract

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.
Pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) Terhadap Harga Saham di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Bekti Mayasari; Endang Sri Utami
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i3.841

Abstract

This research was conducted with the aim of knowing the effect of return on assets, return on equity and earnings per share on stock prices in banking companies listed on the IDX for the 2019-2021 period. The sample used in this research is 10 companies. Sampling was done by purposive sampling method. The method used is a quantitative approach. Data analysis techniques used include: classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The results showed that the return on assets and return on equity variables partially did not have a significant effect on stock prices, while earnings per share had a significant effect on stock prices. The results of the study simultaneously (return on assets, return on equity and earnings per share) have a significant effect on stock prices.
Co-Authors Allika Mawarti Anggreini Meylina Putri Bekti Mayasari Cahyaningrum, Anissa Damper Dwijo Siswoyo Dhija, Astri putri Doria Ervina Mompala Eufemia Clarita Gare Henny Fitrinawati Ika Wulandari Ilham Galih Dini Hari Juliana Ester Kilmanun Lintang Dian Saraswati Maria Maya Lestari Martini Martini Mexsasai Indra Rochmad Bayu Utomo Susiana Purwantisari Willinjilani Sepdika Winda Tri Hapsari Yohanes Rivaldo Saru Papa Yunarti Elisabeth Sunaryo