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Pendampingan Kampung Pendidikan Kampung’e Arek Suroboyo (Kp Pas) RW 03 Kelurahan Ketintang Surabaya Mochamad Mochklas; Zeni Rusmawati; Aris Santoso; Roudotul Jannah
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 2, No 1: Juli 2019
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Education Village of Kampung'e Arek Suroboyo (KP KAS) is one of the efforts to make the village in Surabaya feasible for children's growth and development. Help from the assistance of Education Village of Kampung'e Arek Suroboyo (KP KAS) in RW 03 Ketintang, so that the residents of Ketintang Baru can make a portfolio of an educational village, a village that is comfortable and safe for the process of growth and development. The participation of all components of the Ketintang residents RW 03 that will make this program successful. With the awareness and concern of the citizens of RW 03 Ketintang managed to become a village of education, a village that guarantees the development of children in a comprehensive manner both spiritual, intellectual, social emotional, and physical aspect

Penerapan Anggaran Biaya Produksi sebagai Alat Perencanaan dan Pengendalian Produksi pada PT. Surya Rengo Containers Cabang Surabaya Supri Setiyaji; Maâ€™ruf Syaâ€™ban; Zeni Rusmawati
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 4 No. 2 (2016)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v4i2.12787

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis penerapan anggaran biaya produksi yang dikeluarkan oleh perusahaan yang digunakan sebagai alat perencanaan dan pengendalian produksi pada PT. Surya Rengo Containers Cabang Surabaya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif yaitu membandingkan perhitungan anggaran dan realisasi biaya produksi.Berdasarkan hasil analisis varians biaya produksi dalam penyusunan anggaran biaya bahan baku langsung, yang menunjukkan bahwa penerapan anggaran belum dilakukan secara efisien, hal ini disebabkan karena kurang tepatnya pengendalian biaya bahan baku langsung. Kemudian untuk varians anggaran biaya tenaga kerja langsung terdapat selisih yang unfavorable, hal ini disebabkan karena tidak efektifnya pelaksanaan anggaran biaya tenaga kerja langsung sebagai alat pengendalian. Dan disamping itu varians biaya overhead pabrik terdapat selisih yang unfavorable karena adanya selisih antara anggaran dengan realisasi biaya overhead pabrik.Kata kunci: Anggaran Biaya Produksi, Perencanaan, Pengendalian

PENGEMBANGAN UMKM MANDIRI MELALUI POTENSI WISATA WADUK CITANI DI DESA WOTANSARI GRESIK Mauliddah, Nurullaili; Julia, Dia Dewi; Mochklas, Mochamad; Rusmawati, Zeni
SEMAR : Jurnal Sosial dan Pengabdian Masyarakat Vol. 1 No. 3 (2023): Semar : Jurnal Sosial dan Pengabdian Masyarakat
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/semar.v1i03.506

Community service activities are based on discovering problems faced by the community or the environment after observations are made so that programs can be determined to suit their needs. Wotansari Village, one of the villages in Gresik Regency, has a new tourist attraction, which BUMDEs Giri Asih manages. However, many MSMEs who operate in the reservoir feel they need help managing their finances well and are still dependent on bank loans or loan sharks. In addition, the promotion of the pool still needs to be improved. Through community service activities, several programs implemented are: Educational activities on financial management towards family finances and independent businesses, Making promotional videos and photo spots as new vehicles, Optimizing village websites for independent population services. Based on the evaluation results, it is known that this community service activity has received a good response from the community, as evidenced by an increase in community understanding of good financial management, knowledge of the use of village websites for self-service, and the increasing introduction of the Waduk Citani to the general public.

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA Efianti Wibowo, Sarah; Rusmawati, Zeni; Surahman, Dedy
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22415

This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.

CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING Hindayati , Nurul; Maharani , Rieska; Rusmawati , Zeni
International Journal Multidisciplinary (IJMI) Vol. 1 No. 3 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i3.170

General Background: Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. Specific Background: Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. Knowledge Gap: Previous studies have inconsistently reported the effects of accounting conservatism, capital intensity, and earnings management on tax aggressiveness, with mixed results and limited focus on the Indonesian context. Aims: This study aims to analyze the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness among manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Results: Using a sample of 115 observations from 23 companies, the study employed multiple regression analysis with IBM SPSS Statistics Version 25. The findings reveal that accounting conservatism and earnings management do not significantly influence tax aggressiveness, as evidenced by significance values of 0.939 and 0.282, respectively. Conversely, capital intensity is positively associated with tax aggressiveness, with a significance value of 0.018. Novelty: This study contributes to the literature by providing empirical evidence on the specific determinants of tax aggressiveness in the Indonesian manufacturing sector, highlighting the significance of capital intensity while challenging the relevance of accounting conservatism and earnings management in this context. Implications: The results offer valuable insights for stakeholders, including policymakers and regulatory bodies, to refine tax regulations and enforcement strategies, ensuring a more effective approach to managing tax aggressiveness in the manufacturing sector.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND GOOD CORPORATE GOVERNANCE (GCG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE Ningtyas, Dinur Aulia Putri; Rusmawati, Zeni; Maharani, Rieska
Journal of Artificial Intelligence and Digital Economy Vol. 1 No. 8 (2024): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v1i8.879

This research aims to determine the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value with financial performance as an intervening variable. CSR variables are measured using CSRI published by GRI G4, GCG variables are measured by audit committee, independent commissioner, managerial ownership and institutional ownership. The financial performance variable is measured using return on equity (ROE) while the firm value variable is measured using Tobins'Q . The type of research used in this research is quantitative research using panel data and analyzed using SPSS Version 25 software. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The number of samples obtained was 99 samples. Because the data used was not normally distributed, data outliers were carried out by removing 9 data so that the remaining 90 data would be used as samples. The results of this research indicate that Corporate Social Responsibility (CSR) has no effect on financial performance. Good Corporate Governance (GCG) has no effect on financial performance. Corporate Social Responsibility (CSR) influences company values. Good Corporate Governance (GCG) has no effect on company value. Financial Performance has no effect on company value, Financial Performance cannot mediate CSR on Company Value. Financial Performance can mediate GCG on Company Value.

The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value Rusmawati, Zeni; Mauliddah, Nurullaili; Sari , Tyasha Ayu Melynda
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3839

This research aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on firm value with financial performance as a mediating variable. The research used quantitative research using panel data and multiple regression analysis with SPSS 27. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The number of observation samples is 90. The results of this research indicate that financial performance cannot mediate the influence of CSR on company value, but financial performance can mediate the influence of GCG on firm value. This implies that investors will pay attention to the company's financial performance, when looking at corporate governance (GCG).

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND PROFITABILITY ON COMPANY VALUE Nuha , Hasna; Rusmawati, Zeni; Sari, Tyasha Ayu Melynda
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.76

Objective: This study aims to test the effect of independent variables on the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Profitability, and the dependent variable is Company Value. Method: The method used in this study is a quantitative method. The population in this study was 32 technology companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used in this study was the purposive sampling technique and obtained a sample of 27 companies during the 2021-2023 period with a total sample of 81 financial reports. Hypothesis testing in this study used multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS) version 25 software. Results: In the results of this study, there were extreme data that caused the data to not be normally distributed, so it was necessary to do outlier data. After outlier, the data shows n or the number of samples is 65 from the total initial sample of 81 because 16 of the samples have extreme values or values that are very different from other data so they must be removed from the sample, because by removing data from the sample, the data can return to normal. The results of the study indicate that Good Corporate Governance (GCG) and Profitability do not affect the value of the company. Novelty: This study provides insights into the impact of Good Corporate Governance (GCG) and Profitability on Company Value, highlighting the necessity of data preprocessing through outlier removal to achieve normal distribution.

The Mediating Role of Learning Orientation on the Effect of Customer and Competitor Orientation on MSME Business Performance Rusmawati, Zeni; Oktaviani, Marista; Solehah, Alfia Rohmatus
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4412

The purpose of this study was to determine the effect of competitor orientation and customer orientation on business performance mediated by learning orientation. Learning orientation is taken as a mediating variable, because MSMEs must continue to learn and learn, so that they are able to have a competitive advantage. Muhammadiyah's role in supporting this is through the LAZISMU institution, namely through the MSME empowerment program. The MSME empowerment program, in addition to distributing funds, also provides coaching and learning for MSME actors so that they can run their businesses well. This study uses a quantitative approach, by distributing research questionnaires to MSME actors fostered by LAZISMU. There are 53 respondent data processed using SmartPLS. This study uses PLS-SEM analysis with the results of the direct influence between customer orientation on learning orientation and business performance showing positive and significant results, as well as the influence of competitor orientation on business performance. However, competitor orientation on customer orientation does not show a direct influence. The results of the mediation test, the influence of customer and competitor orientation on business performance can be mediated by learning orientation. This shows that learning orientation improves the organization's ability to translate market insights into strategies and innovations that improve business performance. In other words, only MSMEs that are able to internalize customer information and use it as a basis for continuous learning will be able to consistently create business value.

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA Efianti Wibowo, Sarah; Rusmawati, Zeni; Surahman, Dedy
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22415

This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.

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