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Desipradani, Gita
Universitas Muhammadiyah Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Evaluasi Kinerja Keuangan Pemerintah Desa Karangtinoto Kecamatan Rengel Kabupaten Tuban Melalui Pendekatan Value For Money Eka Fatma Yuli Tantri; Gita Desipradani
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.14867

Abstract

ABSTRACTThe purpose of this study was to determine the financial performance of the Karangtinoto Village Government through the Value for Money approach. The type of data used in this research is secondary data. The results of this study indicate that the concept of measuring the performance of the Karangtinoto Village Government applies the Value for Money approach. By using this approach, the village government can measure the overall performance of public sector organizations, this will result in improved performance in the future. The performance of the Karangtinoto Village Government in 2020-2021 in terms of the economy is at an average ratio of 95.14% which indicates that this ratio is quite economical. The performance of the Karangtinoto Village Government in 2020-2021 in terms of efficiency is at an average ratio of 98.65% which indicates that this ratio is efficient. The performance of the Karangtinoto Village Government in 2020-2021 in terms of effectiveness is at an average ratio of 99.04% which indicates that this ratio is quite effective.ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan Pemerintah Desa Karangtinoto melalui pendekatan Value For Money. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian ini menujukkan bahwa konsep pengukuran kinerja Pemerintah Desa Karangtinoto menerapkan pendekatan Value For Money. Dengan menggunakan pendekatan ini, pemerintah desa dapat mengukur kinerja organisasi sektor publik secara menyeluruh, hal tersebut berakibat pada peningkatan kinerja dimasa yang akan datang. Kinerja Pemerintah Desa Karangtinoto di tahun 2020-2021 dari segi ekonomi berada pada rasio rata-rata 95,14% yang menunjukkan bahwa rasio ini bernilai cukup ekonomis. Kinerja Pemerintah Desa Karangtinoto di tahun 2020-2021 dari segi efisien berada pada rasio rata-rata 98,65% yang menunjukkan bahwa rasio ini bernilai efisien. Kinerja Pemerintah Desa Karangtinoto di tahun 2020-2021 dari segi efektif berada pada rasio rata-rata 99,04% yang menunjukkan bahwa rasio ini bernilai cukup efektif
PENGARUH KEPUTUSAN INVESTASI, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Desipradani, Gita; Sa'diyah, Halimatus
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11805

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keputusan investasi, profitabilitas dan struktur modal terhadap nilai perusahaan. Variabel independen yang digunakan dalam penelitian ini yaitu keputusan investasi diproksikan dengan Total Asset Growth (TAG), profitabilitas diproksikan dengan Return on Asset (ROA), dan struktur modal diproksikan dengan Debt Equity Ratio (DER). Variabel dependen yaitu nilai perusahaan diproksikan dengan Tobin's Q. Jenis penelitian kuantitatif dengan metode purposive sampling telah didapatkan sebanyak 190 sampel dari 38 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program Eviews versi 10. Hasil penelitian menyimpulkan bahwa keputusan investasi (TAG) dan profitabilitas (ROA) berpengaruh terhadap nilai perusahaan, dan struktur modal (DER) tidak berpengaruh terhadap nilai perusahaan.   ABSTRACThis study aims to analyse the effect of investment decisions, profitability and capital structure on firm value. The independent variables used in this study are investment decisions proxied by Total Asset Growth (TAG), profitability proxied by Return on Asset (ROA), and capital structure proxied by Debt Equity Ratio (DER). The dependent variable, namely firm value, is proxied by Tobin's Q. This type of quantitative research with purposive sampling method has obtained 190 samples from 38 banking companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The analysis method used is multiple linear regression analysis using the Eviews version 10 programme. The results concluded that investment decisions (TAG) have a positive effect on firm value, profitability (ROA) has a negative effect on firm value, and capital structure (DER) has no effect on firm value.Keywords: investment decision, profitability, capital structure, firm value
DETERMINE THE UNIT COST OF SECTION CAESAREA DELIVERY AT KENDANGSARI MERR MOTHER AND CHILD HOSPITAL SURABAYA Ratnasari, Yuni; Marina, Anna; Desipradani, Gita
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20756

Abstract

ABSTRACT This study aims to determine the unit cost of cesarean section delivery at Kendangsari Merr Mother and Child Hospital Surabaya using the activity-based costing system method. Researchers use a qualitative research approach. The results showed that the calculation of the unit cost of cesarean section delivery can detail several fees of one particular action service by tracing the activity activities that occur during the service process so that it is very minimal if there are unexpected costs that arise for the needs of the action. Keywords:: cesarean section delivery, unit cost
Strategi BUMDes Sidomapan untuk Meningkatkan Akuntabilitas Laporan Keuangan Sabiluddin, M.; Marina, Anna; Desipradani, Gita
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17802

Abstract

 ABSTRACTThis qualitative research was used to determine efforts to increase financial reporting accountability through the Accounting Information System at BUMdes Sidomapan. Data collection using interviews, observations and documentation is carried out by extracting information from various sources about legislation, regulations, governance, and also various other supporting documents. The results of the research explain the accountability of financial statements at BUMDes Sidomapan has regenerated by considering several aspects such as work experience, educational background, choosing human resources who are willing to learn, good work ethic and collaborating with other parties in preparing financial statements.ABSTRAKPenelitian kualitatif ini digunakan untuk mengetahui upaya peningkatan akuntabilitas pelaporan keuangan melalui Sistem Informasi Akuntansi pada BUMdes Sidomapan. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung. Hasil penelitan menjelaskan akuntabilitas laporan keuangan pada BUMDes Sidomapan telah melakukan regenerasi dengan mempertimbangakan beberapa aspek seperti pengalaman kerja, latar belakang pendidikan, memilih SDM yang mau belajar, etos kerja yang baik dan melakukan kerjasama dengan pihak lain dalam menyusun laporan keuangan
Enhancing Digital Branding and Utilization of Meatball Printing Machines for MSMEs in Kampung Pentol, Surabaya Desipradani, Gita; Fais, Ali; Mochklas , Mochamad; Ali, Moh; Lihabi, Lihabi; Irmawanto, Rudi; Pranugraha, Aftha Ferdian
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 5 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v5i2.12133

Abstract

Background: Kampung Pentol, an MSME in Sidotopo, Surabaya, led by Mrs. Irma Wulandari since 2022, faces challenges with manual production, traditional marketing, and halal certification. Solutions include a Meatball Printing Machine, digital branding, and halal certification to enhance competitiveness and market reach. Contribution: This initiative addresses key challenges in production, marketing, and halal certification, enhancing Kampung Pentol's capacity, competitiveness, and market expansion through targeted support and mentorship. Method: Activities include preparation, implementation, evaluation, and a sustainability plan to ensure ongoing development. Results: Outcomes include increased production via the Meatball Printing Machine, digital marketing adoption, and halal certification, expanding market reach and competitiveness. Conclusion: Modern tools, digital marketing, and halal certification enhanced Kampung Pentol's production, market reach, and business sustainability
Analisis Anteseden Financial Behavior Pada Mahasiswa Gen Z Prodi Akuntansi Universitas Muhammadiyah Surabaya MSA, Gita Desipradani S.Pd MM; Fitriyah, Kurnia Lailatul; Surahman, Dedy
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24599

Abstract

This research was conducted regarding the phenomenon of young people in Indonesia regarding poor behavior and financial literacy and the emergence of technology-based financial products and services. The purpose of this study was to determine the effect of Financial Literacy (X1) and Financial Technology (X2) on Financial Behavior (Y) in Gen Z Students of Accounting Study Program, University of Muhammadiyah Surabaya. The research approach used in this study is a quantitative approach using questionnaires in data collection. The population in this study were active students of the Accounting Study Program for the 2019-2022 academic year, University of Muhammadiyah Surabaya. The number of samples is 60 respondents. The data were processed using the IBM Statistics SPSS 25 program, based on the results of the t test conducted it can be seen that financial literacy (X1) has a positive and significant effect on financial behavior (Y) and financial technology (X2) has no significant effect on financial behavior (Y). Based on the results of the F test conducted, it can be seen that Financial Literacy (X1) and Financial Technology (X2) simultaneously have a positive and significant effect on the financial behavior variable in Gen Z Students of Accounting Study Program, University of Muhammadiyah
PENGARUH DESENTRALISASI FISKAL TERHADAP BELANJA MODAL Gita Desipradani; Hadi Sucipto
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2075

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Desentralisasi Fiskal yang bersumber dari Pendapatan Asli Daerah, Dana Bagi Hasil, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Kabupaten dan Kota Jawa Timur tahun 2016-2020. Data yang digunakan bersumber dari laporan realisasi anggaran yang dipublikasikan Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan (DJPK). Jenis penelitian kuantitatif menggunakan analisis data regresi berupa data panel yang merupakan gabungan data time series tahun 2016 - 2020 dan data cross-section 28 Kabupaten dan 9 Kota di Provinsi Jawa Timur sebanyak 185 sampel menggunakan software Eviews 10. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah dan Dana Bagi Hasil tidak berpengaruh terhadap Belanja Modal sedangkan Dana Alokasi Umum dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal.Kata Kunci: Desentralisasi Fiskal, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja ModalABSTRACTThis study aims to determine the effect of Fiscal Decentralisation sourced from Regional Original Revenue, Revenue Sharing Funds, General Allocation Funds, and Special Allocation Funds on Capital Expenditures in East Java Regencies and Cities in 2016-2020. The data used comes from the budget realisation report published by the Directorate General of Fiscal Balance of the Ministry of Finance (DJPK). This type of quantitative research uses regression data analysis in the form of panel data which is a combination of time series data from 2016 - 2020 and cross-section data of 28 districts and 9 cities in East Java Province as many as 185 samples using Eviews 10 software. The results showed that Regional Original Revenue and Revenue Sharing Fund had no effect on Capital Expenditure while General Allocation Fund and Special Allocation Fund had an effect on Capital Expenditure.Keywords: Fiscal Decentralisation, General Allocation Fund, Special Allocation Fund, Capital Expenditure
Analisis Perhitungan Full Costing Pisang Crispy “Loka” Surabaya Wahyu Surya Kartika Dewi; Desipradani, Gita
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.89

Abstract

The full costing approach is used in this study to examine the production costs of Crispy Banana "LOKA" Surabaya. A quantitative methodology based on documents and interviews is used in this study. The results of the study show that the full costing method provides a more detailed picture by allocating all production costs (fixed and variable), and also separating additional costs for each flavor variant, thus finding different cost per box for each variant such as chocolate variant of Rp14,726, cheese variant of Rp16,909, tiramisu variant of Rp14,859, milo variant of Rp15,959, green tea variant of Rp14,859, palm sugar variant of Rp14,859 and mix variant of Rp14,884.
Evaluasi profitabilitas dan kebijakan deviden pada perusahaan sektor energi Desipradani, Gita
Borobudur Accounting Review Vol 5 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.13830

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dan kebijakan dividen terhadap nilai perusahaan. Kinerja keuangan diukur menggunakan return on assets dan kebijakan deviden diukur menggunakan dividen payout ratio, sedangkan nilai perusahaan diukur menggunakan price book value. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder berupa laporan keuangan. Populasi penelitian adalah perusahaan sektor energi. Teknik yang digunakan pada pengambilan sampel penelitian ini menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan oleh peneliti, sehingga diperoleh sebanyak 18 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2023. Metode analisis digunakan dengan aplikasi Eviews 12. Hasil penelitian dapat disimpulkan nilai return on asset dan dividen payout ratio berpengaruh positif terhadap price book value.
Pelatihan Kewirausahaan Keripik Bote Berbasis Digital Marketing bagi Pengurus Ranting Muhammadiyah Sutorejo Irwansyah Irwansyah; Gita Desipradani; Suli Da’im
Jurnal Pengabdian UNDIKMA Vol. 6 No. 2 (2025): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v6i2.14840

Abstract

This community service activity aims to enhance the entrepreneurial skills of the Muhammadiyah Sutorejo branch administrators and their ability to utilize digital technology for marketing Bote Chips products. The implementation method employed in this program was Participatory Rural Appraisal (PRA), involving 15 participants who are branch administrators with no prior experience in entrepreneurship. The program activities included training in digital marketing, branding, and market analysis, as well as a demonstration of the use of a slicing machine to improve production efficiency. The data analysis technique used in this evaluation was qualitative analysis, with data collected through observation and direct interaction with participants. The results of the program indicated an increase in participants' knowledge of digital marketing and operational skills in using the Keripik Bote processing machine. Participants demonstrated a high level of enthusiasm and readiness to apply the knowledge gained to their entrepreneurial efforts. This program is expected to contribute to increased sales turnover and competitiveness of Keripik Bote products in the market. Thus, the training provides knowledge and promotes economic self-reliance among the members of the Muhammadiyah Sutorejo branch
Co-Authors Ali Fais, Ali Anna Marina Anna Marina Da’im, Suli Eka Fatma Yuli Tantri Fitri Nuraini, Fitri Fitriyah, Kurnia Lailatul Hadi Sucipto Irmawanto, Rudi Irwansyah Irwansyah Irwansyah Irwansyah Kartika Sari Lihabi, Lihabi Mochklas , Mochamad Moh Ali, Moh Novika Adinda Dwi Pranugraha, Aftha Ferdian Rusmawati, Zeni Sa'diyah, Halimatus Sabiluddin, M. Sentot Imam Wahjono Suli Da’im Surahman, Dedy Wahyu Surya Kartika Dewi Yuni Ratnasari Zeni Rusmawati